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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Prevention of Corruption Act and IPC set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The judgment pertains to two criminal appeals filed by the original accused nos. 1 and 2 against their conviction by the Special Judge, Greater Bombay...

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Supreme Court Allows Appeal in Insurance Claim Dispute — Repudiation of Overseas Mediclaim Policy for Non-Disclosure of Pre-existing Condition Set Aside. Insurer Failed to Prove That Insured Had Knowledge of Hyperlipidaemia at Time of Proposal.

The appellant, Manmohan Nanda, sought an overseas mediclaim policy from United India Assurance Co. Ltd. to travel to the USA for a family wedding. He ...

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Supreme Court Upholds Revenue in Estate Duty Act Case Regarding Passing of Interest in Trust Shares. Beneficial Interest in Shares Held to Pass on Death of Minor Beneficiary Before Attaining Entitlement Age Under Sections 5 and 2(15) of Estate Duty Act, 1953.

The matter arose from a reference under the Estate Duty Act, 1953, concerning the estate of a beneficiary who died a minor. A deed of trust had settle...

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Bombay High Court Quashes Interest Demand on Customs Duty for Provisional Assessment Prior to Amendment. Interest under Section 28AA of Customs Act, 1962 cannot be levied retrospectively for period before its insertion when provisional assessment under Section 18 did not provide for interest.

The petitioner, M/s. R. K. Chemicals, a proprietorship firm, imported a consignment of Mono Sodium Glutamate in 1996. There was a dispute regarding th...

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Bombay High Court Dismisses Appeals Against Arbitral Awards in Service Tax Reimbursement Dispute. Court Holds That Construction of Contractual Clause by Arbitrator Falls Within Arbitral Domain and Is Not Open to Challenge Under Section 34 of the Arbitration and Conciliation Act, 1996.

The case involves five appeals filed by Central Warehousing Corporation (the appellant) against a common judgment dated 18.02.2019 dismissing its arbi...

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Conviction Under Indian Penal Code and Protection of Children from Sexual Offences Act Upheld – DNA Evidence Confirmed Biological Parentage

Conviction and Sentence Confirmed – Consent Obtained Under Misconception of Fact – Victim Below Eighteen Years of Age (a) Consent of Minor Irrele...

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Bombay High Court Dismisses Writ Petition Seeking Mandamus to Issue Exemption Notification Under Section 25 of Customs Act, 1962 — No Fundamental Right to Exemption from Customs Duty. Budget Proposal Does Not Have Force of Law Until Enacted; Power Under Section 25 is Permissive, Not Mandatory.

The petitioner, Amin Merchant, imported eight consignments of goods classified under Tariff Heading 2208.10 of the Customs Tariff during financial yea...

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Bombay High Court Allows Writ Petition Challenging Octroi Levy on Goods Sent for Job Work Outside Municipal Limits. Goods sent for processing and returned as finished products are not liable to octroi under the Maharashtra Municipalities (Octroi) Rules, 1968.

The petitioners, Raymond Limited and Krishnamurthy Seetharaman, challenged a communication dated 5th November 1998 from the Thane Municipal Corporatio...

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CUSTOMS APPEAL NO. 100 OF 2012

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