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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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COMMERCIAL ARBITRATION PETITION NO. 984 of 2018

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High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Depreciation Must Be Computed Before Section 80-IA Deduction. Loan from Shareholder to Company Held Deemed Dividend Under Section 2(22)(e) of Income Tax Act, 1961.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the assessment y...

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Bombay High Court Dismisses Petition Challenging Rejection of Plaint Rejection Application in Suit for Specific Performance. Court holds that plaint cannot be rejected under Order VII Rule 11 CPC when it discloses a cause of action and raises triable issues regarding fraud and misrepresentation.

The petitioners, defendants in a suit for specific performance, filed a writ petition under Article 227 of the Constitution of India challenging an or...

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Bombay High Court Upholds ESI Dependants' Benefit for Deceased Worker Despite Wage Limit. Deceased Balram held to be an employee under Section 2(9) of ESI Act as wages were calculated per day and did not exceed Rs.1000 per month.

The case involves an appeal by the Regional Director of the Employees' State Insurance Corporation against an order of the ESI Court granting dependan...

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Bombay High Court Dismisses ESI Corporation's Appeal, Upholds Dependants' Benefit to Widow of Deceased Worker. Daily Wage Rate Below Threshold Determines Employee Status Under Section 2(9) of ESI Act, Not Monthly Total.

The case involves an appeal by the Regional Director of the Employees' State Insurance Corporation against an order of the ESI Court granting dependan...