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Supreme Court Allows Appeal of Commissioner of Customs in Central Excise Case — CESTAT Order Set Aside for Non-Application of Mind. Processing of Cotton Fabrics with Aid of Power Without Following Excise Procedures Constitutes Manufacture Under Section 2(f) of Central Excise Act, 1944.

The case involves an appeal by the Commissioner of Customs, Central Excise & Service Tax, Rajkot against an order of the Customs, Excise and Servi...

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Bombay High Court Allows Writ Petition Seeking Interest on Delayed Refund of Special Additional Duty Under Customs Act — Interest Held Payable From Three Months After Initial Refund Application, Not From Subsequent Follow-Up Application

The petitioner, M/s Ajay Industrial Corporation Ltd., filed a refund claim for Special Additional Duty (SAD) of Rs.7,40,458/- on 04 August 2014 under ...

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Supreme Court Dismisses Anticipatory Bail Plea of Former Finance Minister in INX Media Money Laundering Case. Custodial Interrogation Required Under PMLA as Allegations of FIPB Clearance Irregularities and Receipt of Proceeds of Crime Are Serious.

The Supreme Court dismissed an appeal by P. Chidambaram, former Finance Minister, against the Delhi High Court's refusal to grant anticipatory bail in...

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Bombay High Court Allows Insurer's Appeal in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence. Claimant's contributory negligence assessed at 50% for sitting on the footboard of a bus, reducing insurer's liability under Motor Vehicles Act, 1988.

The case arises from a motor accident claim where the claimant, Gulam Mohammad, sustained injuries while traveling as a passenger in a bus owned by Ka...

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High Court of Karnataka Allows Revision Petition in Sales Tax Case — Re-assessment Not Permissible Under Rectification of Mistake. The Court held that rectification under Section 69 of the KVAT Act cannot be used to re-assess escaped turnover without following the procedure under Section 39.

The petitioner, M/s. Hema Engineering, a dealer registered under the Karnataka Value Added Tax Act, 2003, filed revision petitions under Section 65(1)...

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Bombay High Court Dismisses Appeal in Foreign Exchange Case — Domicile Claim Rejected for Lack of Evidence. Plaintiff failed to prove domicile in Goa and jurisdiction of show cause notices under Foreign Exchange Regulation Act, 1947.

The appellant, Gangadhar Narsingdas Agarwal, filed a suit in the City Civil Court, Bombay, seeking a declaration that he had been domiciled in Goa sin...