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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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High Court Quashes Prosecution Against Accused in Customs Act Case for Non-Compliance with Section 138(b) of Customs Act, 1962 — Delay in Filing Complaint Not Explained. Complaint Filed Beyond One-Year Limitation Period Without Any Extension or Explanation, Hence Liable to Be Quashed.

The petitioner, Imtiaz Ahmed, was arraigned as Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Ka...

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Bombay High Court Allows Appeal Against Tribunal's Refusal to Stay Redemption Fine. Holds that Customs Tribunal Has Inherent Jurisdiction to Stay Redemption Fine Under Section 125 of Customs Act, 1962, as Section 129E Does Not Apply.

The appellant, Mydream Properties Private Limited, imported a yacht and VSAT equipment, against which the Commissioner of Customs passed an order-in-o...

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Bombay High Court Allows Writ Petition Challenging Denial of Interest on Customs Refund. Petitioner entitled to interest under Section 27A of the Customs Act, 1962 from the date of expiry of three months from the date of receipt of the refund order.

The Petitioner, Shelf Drilling International Inc. (formerly Sedco Forex International Drilling Inc.), filed a Writ Petition under Article 226 of the C...

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Bombay High Court Quashes Preventive Detention Order Under COFEPOSA Act for Non-Application of Mind and Mechanical Exercise of Power. Detenu's Right to Make Representation Under Article 22(5) of Constitution Was Frustrated by Delayed Consideration and Failure to Supply Relevant Documents.

The petitioner, a friend of the detenu Mavin Keezhil Mohamed Aslam, filed a writ of habeas corpus under Article 226 of the Constitution challenging th...

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Bombay High Court Quashes Preventive Detention Orders Under COFEPOSA for Lack of Proximity and Non-Application of Mind. Detention orders set aside as the detenus were not directly involved in smuggling and the detaining authority failed to consider less drastic alternatives.

The Bombay High Court, by a judgment dated 24 January 2014, allowed two criminal writ petitions challenging preventive detention orders passed under S...

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Bombay High Court Quashes Show Cause Notice in Customs Case Due to Inordinate Delay — Notice Issued After 12 Years Held Unreasonable and Violative of Principles of Natural Justice.

The petitioners, M/s. Orient Ship Agency Pvt. Ltd. and another, filed a writ petition challenging a show cause notice dated 22 September 2000 issued b...

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Bombay High Court Allows Writ Petition Against Licensing Authorities for Erroneous Licence Leading to 20 Years of Litigation. Petitioner Firm Penalised for Lapses of Licensing Authorities; Court Grants Relief Based on Fair Admission by Respondents.

The petitioner, M/s. General Instruments Co., a partnership firm registered under the Indian Partnership Act, 1932, filed a writ petition in the Bomba...

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Bombay High Court Dismisses Writ Petition Challenging Interest Demand on Bonded Goods Under Customs Act. Interest under Section 61(2) of the Customs Act, 1962 is Mandatory and Not Waivable Even for Delays Caused by Customs Authorities.

The petitioners, M/s SBEC Sugar Limited and its shareholder S.S. Agarwal, filed a writ petition under Article 226 of the Constitution of India challen...