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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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Bombay High Court Allows Refund of IGST with Interest for Zero-Rated Export Supplies Under CGST and IGST Acts. Petitioner entitled to refund of IGST paid on export of goods along with interest from date of shipping bill till actual refund.

The petitioner, Shri Charan Singh Surjit Singh Gujral, filed a writ petition under Article 226 of the Constitution of India before the High Court of J...

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Madras High Court Allows Writ Petitions Challenging Customs Duty Demand on Vessels Imported Prior to Notification. Condition No.82 of Notification 12/2012-Cus. Cannot Be Applied Retrospectively to Vessels Imported Before Its Effective Date.

The petitioner, The Great Eastern Shipping Company Ltd., imported two vessels, 'Jag Rishi' and 'Jag Rahul', prior to 17.03.2012. On 17.03.2012, the Ce...

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High Court of Karnataka Dismisses Appeal in Succession Act Case — Will Not Duly Executed as Per Section 63 of Indian Succession Act, 1925. Propounder Failed to Prove Execution and Attestation Requirements, Leading to Dismissal of Probate Petition.

The case involves an appeal filed by Mrs. Eulalia Sequeira Nee Menezes against the dismissal of her petition for probate of a Will dated 06.08.1993 al...

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High Court of Karnataka Allows Writ Petitions Declaring Income Tax Exemption Under Section 96 of RFCTLARR Act, 2013 Applicable to Land Acquisitions Under KIAD Act, 1966. Compensation for Land Acquisition Under State Act Entitled to Same Tax Exemption as Under Central Act.

The petitioners, M/s Sri Balaji Corporate Services and NCC Urban Infrastructure Limited, along with individual landowners, challenged the denial of in...

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High Court of Karnataka Allows Writ Petition Challenging Remand Order in Private Complaint Case. The court held that once cognizance is taken and process issued under Section 204 CrPC, the Magistrate cannot be directed to conduct a re-enquiry under Section 202 CrPC.

The petitioner, Mrs. Jessie Mary Fernandes, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 0...

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Bombay High Court Dismisses Petitions Challenging Flyover Construction on Environmental Grounds — Held That Project Did Not Require Environmental Clearance as It Was a Linear Project on Existing Highway.

The judgment pertains to two writ petitions filed before the Bombay High Court challenging the construction of a flyover and road widening project on ...

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High Court of Karnataka Upholds Transfer of Designated Officers Under Food Safety Act — Administrative Transfer Not a Punishment Without Stigma. Transfer Order Issued in Public Interest and Administrative Convenience Does Not Require Prior Hearing Under Article 311(2) of Constitution of India.

The petitioners, eleven Designated Officers under the Food Safety and Standards Act, 2006, challenged their transfer orders dated 15.12.2014 before th...

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Bombay High Court Dismisses Petition Challenging Notification Importing Customs Recovery Provisions for Excise Duty Interest. Section 12 of Central Excise Act, 1944 Validly Empowers Application of Customs Act Recovery Mechanisms for Interest on Delayed Payment of Excise Duty.

The petitioner, Krishnakant Sakharam Ghag, a partner of M/s Amit Textile Processors, filed a writ petition in the Bombay High Court challenging the va...

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Bombay High Court Dismisses Petition for Cancellation of Design Registration in Hawkins Cookers Ltd. v. Zaverchand Liladhar Shah & Ors. — Petitioner Fails to Establish Novelty or Prior Publication of Registered Design of Tava Under Designs Act, 1911.

The petitioner, Hawkins Cookers Ltd., filed a miscellaneous petition under the Designs Act, 1911 seeking cancellation of design registration no.164949...