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Bombay High Court Quashes Cancellation of Export Authorization Registration Certificates in Cotton Export Case — Violation of Natural Justice. Registration Certificates Cancelled Without Show Cause Notice or Hearing, Violating Principles of Natural Justice Under Foreign Trade Policy.

The petitioners, M/s. Euroflax Industries and Shri Anuj Mittal, were engaged in the export of raw cotton to Hong Kong and China. On 17 August 2010, th...

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High Court of Karnataka Dismisses Appeal by Exporter in Insurance Claim Dispute — Policy Condition Precedent Not Fulfilled. Failure to Obtain Prior Written Consent from ECGC for Extended Credit Terms Bars Recovery Under Section 13(1-A) of Commercial Courts Act, 2015.

The appellant, Prakruthi Products Pvt. Ltd., an exporter of herbal extracts, held an insurance policy with the Export Credit Guarantee Corporation of ...

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Supreme Court Dismisses Appeal in Consumer Dispute Over Inspection Services for Export Consignments. Testing company not liable for variations in product specifications at destination port as responsibility limited to certification at shipment under contractual terms and disclaimers.

The dispute arose from a consumer complaint filed by Dolphin International Ltd. against SGS India Ltd. before the National Consumer Disputes Redressal...

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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

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Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...