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Supreme Court Allows Appeal Against Arrest Under PML Act — Validity of Arrest Under Section 19 PML Act Must Be Examined by Trial Court at Remand Stage

The Supreme Court heard an appeal by Arvind Kejriwal challenging his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Prevention...

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Supreme Court Allows Appeal in CBI Case Due to Settlement Commission Immunity — Criminal Conspiracy and Corruption Charges Quashed Against Company Granted Immunity Under Central Excise Act, 1944 and Customs Act, 1962.

The appellant, Baccarose Perfumes and Beauty Products Pvt. Ltd., a company engaged in manufacturing and exporting cosmetics from a unit in Kandla Spec...

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Bombay High Court Dismisses DRI Appeal Against Acquittal in Gold Smuggling Case — Conscious Possession Not Proved. Trial Court's acquittal upheld as prosecution failed to establish that respondent had knowledge and control over gold bars recovered from her residence.

The case pertains to a criminal appeal filed by the Union of India (through the Directorate of Revenue Intelligence, DRI) against the acquittal of Smt...

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Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...

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Supreme Court Grants Leave to Appeal Against High Court Order Upholding CLB's Condonation of Delay in Share Transmission Registration. Core Issue Revolves Around Interpretation of Section 58(3) of Companies Act, 2013 and the CLB's Inherent Powers to Apply Limitation Act Provisions.

The dispute centered on the condonation of a 249-day delay in filing an appeal under Section 58(3) of the Companies Act, 2013 before the Company Law B...

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Bombay High Court Dismisses Union of India's Petition Challenging Settlement Commission Order in Customs Duty Evasion Case. Settlement Commission's order upheld as valid exercise of power under Section 127B of Customs Act, 1962, with no jurisdictional error or illegality.

The Union of India, through the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, filed a writ petition challenging an order dated 25th...

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Supreme Court Upholds Validity of Pre-deposit Condition Under Punjab VAT Act. Condition of 25% Pre-deposit for First Appeal Held Not Unconstitutional, but Appellate Authority Has Inherent Power to Grant Interim Relief.

The Supreme Court considered a batch of appeals challenging the judgment of the Punjab and Haryana High Court which upheld the validity of Section 62(...

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Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...