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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Bombay High Court Upholds Validity of IT Rules Amendment on Fake News in Reference Opinion — Rule 3(1)(b)(v) of IT Rules, 2021 Held Not Violative of Articles 14, 19(1)(a), 19(1)(g) of Constitution and Section 79 of IT Act, 2000.

The present proceedings arise from a reference made under Chapter-I Rule 7 of the Bombay High Court Appellate Side Rules, 1960 read with Section 98 of...

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High Court of Bombay at Goa Allows Customs Appeal, Upholds Confiscation of Cosmetics Imported Through Non-Notified Port. Import of Cosmetics Through Marmagoa Port Violates Rule 133 Read with Rule 43-A of Drugs and Cosmetics Rules, 1945, as Cosmetics Are Not Exempted Under Rule 132 and Schedule D.

The Commissioner of Customs, Goa, filed an appeal under the Customs Act, 1962, against an order of the Customs, Excise and Service Tax Appellate Tribu...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Bombay High Court Stays Tender Process for DPD Transport Solution — Transporters' Association and Importer Challenge Monopolistic Selection. Interim Order Prevents JNPT from Proceeding with Tender for Selection of Five Transporters, Protecting Existing Rights Pending Final Hearing.

The dispute arose from a tender notice dated 23 March 2017 issued by the Jawaharlal Nehru Port Trust (Respondent No. 2) for selection of transporters ...

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Bombay High Court Dismisses Challenge to Nexus Requirement Under Duty Free Credit Entitlement Scheme. Paragraph 3.2.6A of Handbook of Procedures Requiring Nexus Between Imported Goods and Exported Products Held Valid Under Foreign Trade Policy.

The petitioner, Jindal Drugs Limited, an exporter of menthol-based products and a status holder under the Foreign Trade Policy, was granted a Duty Fre...

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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...