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Bombay High Court Quashes Import Restriction for Areca Nuts — Condition Requiring NOC from FSSAI Held Ultra Vires. Import Policy Condition Violates Article 19(1)(g) and Article 14 of Constitution as It Lacks Statutory Authority and Is Disproportionate.

The petitioner, Siddhi Vinayak, a partnership firm registered under the Indian Partnership Act, 1913, engaged in the import of areca nuts (commonly kn...

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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Bombay High Court Allows Writ Petition of Informer Seeking Balance Reward Under Customs Informers' Reward Scheme. Customs Department Directed to Pay Balance Reward Amount to Informer Who Provided Information Leading to Revenue Collection.

The petitioner, an informer of the Customs Department, filed a writ petition seeking a mandamus directing the respondents to release the balance amoun...

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Bombay High Court Allows Petition Against Port Trust for Refusing Remission of Demurrage Charges. Port Trust's Own Guidelines for Remission When Detention by Customs for Bonafide Operations Must Be Followed.

The petitioner, M/s. Rasiklal Kantilal & Co., a partnership firm engaged in import of goods including zinc ingots and copper wire bars, filed a writ p...

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Bombay High Court Answers Reference Against Assessee in Sales Tax Case — Delivery Orders Not Documents of Title. Delivery orders issued by bankers against airways bills are not documents of title to goods and are not negotiable under section 2(4) of the Sale of Goods Act, 1930.

The judgment involves multiple Sales Tax References under the Bombay Sales Tax Act, 1959, where the common question of law was whether delivery orders...

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Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

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Supreme Court Allows Appellant in Amendment of Plaint to Add Alternative Claim Despite Limitation Bar. All necessary facts already pleaded; interest of justice warranted amendment under Order VI Rule 17 of Code of Civil Procedure, 1908.

The dispute arose from a commercial transaction where the appellants, L. J. Leach and Company Ltd., filed a suit for damages against the respondents, ...