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Bombay High Court Quashes Cancellation of Export Authorization Registration Certificates in Cotton Export Case — Violation of Natural Justice. Registration Certificates Cancelled Without Show Cause Notice or Hearing, Violating Principles of Natural Justice Under Foreign Trade Policy.

The petitioners, M/s. Euroflax Industries and Shri Anuj Mittal, were engaged in the export of raw cotton to Hong Kong and China. On 17 August 2010, th...

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Bombay High Court Hears Challenge to Denial of Exemption for Transitional Product Specific Safeguard Duty under Section 8C of Customs Tariff Act, 1975. Petitioner Asserts Notification No.96/2009-Cus. Intended to Exempt All Safeguard Duties and Phrase 'under section 8B' is Discriminatory.

The petitioner, a public limited company manufacturing pneumatic tyres, regularly imported Carbon Black from the People’s Republic of China. Carbon ...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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High Court of Judicature at Bombay Considers Petition for Clearance of Pigeon Peas Imported under Advance Payment Certificate. Dispute Centers on Whether Certificate Remained Valid Beyond Fiscal Year 2017-18.

The case involved a writ petition filed by Rika Global Impex Limited, a company incorporated under the Companies Act, 2013 and engaged in the import a...

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Gujarat High Court Quashes Retrospective Withdrawal of Export Incentive Scheme. Retrospective Cancellation of Transport and Marketing Assistance Scheme Violates Legitimate Expectation and Promissory Estoppel, Unreasonable Classification Under Article 14.

The petitioners, exporters of agricultural products, were beneficiaries of the Transport and Marketing Assistance (TMA) Scheme introduced by the Minis...

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Bombay High Court Allows Release of Imported Bearings in IPR Suspension Case — Mandamus Issued for Violation of IPR Rules 2007. Customs Authorities Suspended Clearance Without Confiscation Order or Notice Under Rule 7 of IPR Rules, Violating Principles of Natural Justice.

The petitioners, NBU Bearings Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court...

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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...