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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Gujarat High Court Allows Provisional Release of Seized Goods in Customs Act Case — Directs Release on Bond and Bank Guarantee. Importers Granted Relief as Court Holds Continued Detention Causes Hardship Under Section 110A of Customs Act, 1962.

The judgment concerns a batch of Special Civil Applications filed by various importers (including M/s. S. J. S. International) against the Union of In...

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Supreme Court Allows Appeals in Foreign Trade Act Case -- Interpretation of Date of Notification as Gazette Publication Date -- Transitional Protection Granted to Importers With Prior Letters of Credit

The Supreme Court allowed civil appeals filed by Appellants against the Union of India, challenging a Notification imposing Minimum Import Price on st...

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Bombay High Court Allows Writ Petition in MEIS Export Incentive Case — Policy Relaxation Committee's Rejection Set Aside Due to Non-Application of Mind. Amendment of Shipping Bills Under Section 149 of Customs Act, 1962 Held Valid and Binding on DGFT for Grant of MEIS Benefits.

The petitioner, Technocraft Industries (India) Limited, a company incorporated under the Companies Act, 1956, manufactures scaffolding steel products ...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

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Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

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Bombay High Court Grants Interim Injunction in Trademark and Copyright Infringement Suit Over 'SUKOON' Mark for Ayurvedic Massage Oil. Plaintiff's Prior Use Since 1993 and Distinctive Label Establish Prima Facie Case for Injunction Against Defendant's Identical Mark.

The plaintiff, Shafeeque Ahmed Mohammad Sayeed, trading as M/s. Nageena Ayurvedic Pharmacy, filed a suit against the defendant, Ansari Bilal Ahmadlal ...