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High Court

Bombay High Court Allows Distillery Petitions Challenging Denial of NOC for Ethanol Production Under Maharashtra Excise Act. Court holds that denial of No Objection Certificate for ethanol production from sugarcane juice is arbitrary and violative of Article 14 when based on policy not applicable to molasses-based distilleries.

9 Aug 2023

The judgment involves multiple writ petitions filed by distilleries challenging the denial of No Objection Certificate (NOC) by the State of Maharasht...

High Court

Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

24 Aug 2023

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

High Court

Bombay High Court Allows Writ Petition Against Settlement Commission in Customs Duty Case — Petitioner's Full Disclosure and Cooperation Justifies Settlement. Settlement Commission's Rejection of Application for Non-Disclosure of Additional Amounts Set Aside as Unreasonable Under Section 127B of Customs Act, 1962.

15 Sep 2022

The petitioner, Mahindra & Mahindra Ltd., is engaged in the manufacture of vehicles in India. It filed four applications before the Settlement Commiss...

High Court

High Court of Bombay Dismisses Customs Appeal in Customs Broker Licensing Case — First Breach Considered Mitigating Factor. The court upheld the CESTAT order reducing penalty for Mahavir Logistics, a customs broker, on the ground that it was the first breach under the Customs Brokers Licensing Regulations, 2013.

7 Dec 2022

The Principal Commissioner of Customs (General) appealed against an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, w...

High Court

Bombay High Court Quashes Standing Orders in Customs Valuation Dispute — Mandates Acceptance of Declared Transaction Value. Petitioner's imported goods detained on suspicion of undervaluation; court holds that without proper inquiry under Customs Act, 1962, rejection of transaction value is arbitrary.

27 Oct 2020

The Petitioner, The Supreme Industries Ltd., a company in the plastics industry, imported goods and filed bills of entry declaring the transaction val...

High Court

Bombay High Court Modifies Bank Guarantee Condition for Provisional Release of Seized Goods Under Customs Act — Instructions of CBEC Require Bank Guarantee Not to Exceed Twice the Duty Amount. The court directed reduction of bank guarantee from Rs.1.81 crores to twice the duty amount for provisional release of goods under Section 110 of the Customs Act, 1962.

11 Jul 2011

The petitioner, Bhavik K. Shah, filed a writ petition under Article 226 of the Constitution before the Bombay High Court seeking a declaration that th...

High Court

Bombay High Court Modifies Bank Guarantee Condition for Provisional Release of Seized Goods Under Customs Act — Instructions of CBEC Require Bank Guarantee Not to Exceed Twice the Duty Amount. The court directed the Commissioner to recompute the bank guarantee in accordance with CBEC instructions, ensuring it does not exceed twice the duty amount, and to release the goods upon compliance.

11 Jul 2011

The petitioner, Bhavik K. Shah, filed a writ petition under Article 226 of the Constitution seeking a declaration that the detention of certain goods ...

High Court

Bombay High Court Dismisses Petition Challenging Settlement Commission Order Rejecting Premature Application in Fraudulent Export Case. Settlement Commission's Rejection of Application as Premature Upheld as No Show Cause Notice Issued Under Customs Act, 1962.

10 Aug 2006

The petitioners, M/s Petrosolv India Co. and its partner, filed a writ petition challenging an order dated 13 July 2006 passed by the Settlement Commi...

High Court

Bombay High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act — Reassessment Based on Mere Change of Opinion Invalid as Full Disclosure Was Made During Original Assessment.

25 Mar 2015

The petitioner, Plus Paper Food Pac Ltd., filed a writ petition challenging a notice dated 18.11.2013 issued under Section 148 of the Income Tax Act, ...

High Court

Karnataka High Court Hears Appeal Against Interim Stay of Excise Rule Amendments. State Challenges Ad Interim Order Staying Amended Rules 5 and 5-A of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968, Introduced by Second Amendment Rules, 2025.

15 Apr 2026

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act, 1961 against an ad interim order dated 25.11.2025 passed b...

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