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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Gujarat High Court Acquits Sales Tax Officer in Corruption Case Due to Unreliable Trap Witnesses and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988.

The appellant, Manilal Bhikhabhai Makwana, was a Sales Tax Officer in Ahmedabad. The complainant, Himanshu Jayantibhai Patel, was a honey trader. The ...

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Gujarat High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Conviction under Sections 7, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988 set aside as sole interested witness's testimony insufficient without independent corroboration.

The appellant, Zaverilal Ramjibhai Gala, was a Chief Engineer with Gujarat Electricity Board (GEB) and was convicted by the Special Judge (ACB), Kutch...

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Supreme Court Acquits Accused in Kidnapping Case Due to Insufficient Evidence and Doubtful Victim Testimony. Conviction under Sections 366, 342 and 506 IPC Set Aside as Victim's Conduct Suggested Possible Elopement and Lack of Maltreatment During Alleged Kidnapping Period.

The Supreme Court heard an appeal by an accused challenging his conviction under Sections 366, 342 and 506 of the Indian Penal Code, 1860 (IPC) for ki...

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Supreme Court Cancels Anticipatory Bail in Dowry Death Case, Transfers Investigation to CBI. The Court held that the High Court's grant of bail was perverse and that the circumstances warranted an independent investigation by the CBI under Section 173(8) CrPC.

The case arises from the unnatural death of Dr. Deepti Mangla, who was married to Sumit Agarwal on 3 November 2014. On 7 August 2020, the appellant, D...

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Bombay High Court Confirms Death Sentence for Double Murder of Wife and Child — Circumstantial Evidence and Motive of Suspicion of Infidelity Lead to Conviction Under Section 302 IPC.

The judgment pertains to the confirmation of a death sentence and an appeal against conviction for the murder of a wife and her six-year-old son. The ...

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Bombay High Court Dismisses Challenge to Arbitral Award in Stock Broker Dispute — No Patent Illegality Found. Claimant's claim for refund of margin money and compensation for unauthorized trades upheld as arbitrator's findings of fact are final under Section 34 of Arbitration and Conciliation Act, 1996.

The judgment concerns two arbitration petitions under Section 34 of the Arbitration and Conciliation Act, 1996, challenging a common arbitral award da...