Search Results for "Customs Confiscation"

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High Court Allows Bail in Customs Act Case, Quashes Magistrate's Order Due to Illegal Arrest and Bailable Offence Classification. Petitioners Released on Bail with Conditions

The High Court of Bombay allowed a criminal writ petition challenging the denial of bail to petitioners accused under the Customs Act, 1962. The petit...

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Bombay High Court Quashes Customs Order-in-Original for Violation of Natural Justice — Petitioner Denied Cross-Examination Opportunity Under Section 138B of Customs Act, 1962. The court held that denial of cross-examination vitiates the proceedings and remitted the matter for fresh adjudication.

The petitioner, Shri Bipin Badani, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging the o...

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High Court of Bombay Allows Release of Detained Vehicle in Customs Case — Petitioner's Vehicle Detained for Transporting Counterfeit Goods, Court Orders Release on Payment of Redemption Fine and Penalty

The petitioner, Haresh S. Bhanushali, proprietor of M/s. Jalaram Container Movers, owned a trailer bearing registration No. MH-46-H-1284. The vehicle ...

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Bombay High Court Allows Writ Petition for Release of Imported Container Without Payment of Full Rent and Demurrage for Re-export — Petitioner Not Liable for Charges After Customs Clearance Refusal Due to Misdeclaration

The petitioner, Sahaj Impex, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court seeking a direction to ...

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Bombay High Court Dismisses Appeal by Union of India Against Acquittal in Customs Gold Smuggling Case. Failure to Examine Material Witnesses and Prove Smuggled Origin of Gold Leads to Upholding of Acquittal Under Customs Act, 1962.

The case involves an appeal by the Union of India against the acquittal of the respondent-accused for offences under the Customs Act, 1962 and the Imp...

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Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order in Customs Duty Case. Settlement Commission's order upheld as valid exercise of power under Section 127H of Customs Act, 1962 granting immunity from interest.

The Union of India, through the Commissioner of Customs, filed a writ petition under Article 226 of the Constitution of India challenging an order dat...

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Bombay High Court Dismisses Revenue's Writ Petition in Customs Smuggling Case — CEGAT Order Upheld for Lack of Evidence. Confiscation of Foreign Currency Set Aside as Revenue Failed to Prove Smuggling or Fraudulent Procurement of Currency Declaration Form Under Customs Act, 1962.

The Union of India, through the Commissioner of Customs (Preventive), Mumbai, filed a writ petition under Articles 226 and 227 of the Constitution of ...

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Bombay High Court Allows Loss Deduction for Confiscated Foreign Currency in Income Tax Reference. Foreign currency confiscated by customs authorities under FERA held allowable as business loss under Income Tax Act, 1961, even though treated as undisclosed income.

The case involves an income tax reference by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) for the assessment year 1982-83...