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Bombay High Court Dismisses DRI's Challenge to Settlement Commission Order in DEPB Scheme Case — No Liability for Alleged Overvaluation. Settlement Commission's finding of no fraud or misrepresentation by exporter upheld as finding of fact not open to interference under Article 226.

The Directorate of Revenue Intelligence (DRI) filed a writ petition under Article 226 of the Constitution of India challenging an order dated 6 March ...

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Supreme Court Allows State's Appeal, Sets Aside High Court Judgment in Punjab Sales Tax Case Over Deduction on Cotton Seed Sales. Cotton Seeds Obtained After Ginning Held Not Same as Unginned Cotton for Purchase Turnover Deduction Under Section 5(2)(a)(vi) of Punjab Sales Tax Act, 1948.

The Supreme Court considered whether a dealer was entitled under the Punjab Sales Tax Act, 1948 to deduct from his purchase turnover the sale price of...

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Bombay High Court Allows Petition in Customs Case — Redemption Fine and Penalty Reduced for Import of Used Personal Effects. Gold chain with diamond pendant held to be 'personal effects' under Baggage Rules, 1998, entitling duty-free import.

The petitioner, a US citizen of Indian origin, arrived in Mumbai on 6th May 2007 from New York. He was wearing a gold chain with a pendant embedded wi...

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Supreme Court Upholds High Court Order Allowing Amendment of Charge in Criminal Trial; Remand for Opportunity to Meet Amended Charge Not a New Trial. High Court's Power under Sections 423 and 535 of Code of Criminal Procedure, 1898, to Amend Charge and Direct Remand Upheld.

The appellant, a partner of a firm, entered into a Packing Credit Agreement with the Union Bank of India, under which the bank advanced 75% of the val...

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Bombay High Court Dismisses Petition Seeking Cash Compensatory Support for Deemed Exports Under Duty Exemption Scheme. CCS Not Available for Supplies Made to Advance License Holders as Policy Only Covers Direct Exports.

The petitioners, Maharashtra Fur Fabrics Ltd. and its shareholder, filed a writ petition challenging orders of the Ministry of Commerce denying Cash C...

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High Court of Bombay at Goa Allows Customs Appeals in Gold Smuggling Case Due to Lack of Evidence and Procedural Violations. Confiscation of Gold and Imposition of Penalties Set Aside for Failure to Prove Smuggling Beyond Reasonable Doubt.

The case involves five appeals filed by Ciabro Alemao (through legal representatives), Joaquim Alemao, Churchill Alemao, Anthony John Rodrigues, and S...

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Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017.

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods an...