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Bombay High Court Considers Legality of Customs Broker Licence Suspension Due to Delay in Submitting Inquiry Report. Interpretation of Regulation 20(5) of Customs Brokers Licensing Regulations, 2013 — Whether Time Limit of 90 Days for Inquiry Report is Mandatory or Directory.

A group of customs appeals was filed by the Principal Commissioner of Customs (General), Mumbai, against various customs broker licence holders before...

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Bombay High Court Quashes One-Time Spectrum Charge on Cellular Operators for Spectrum Beyond 6.2 MHz, Holding No Statutory Power Under Telegraph Act, 1885 to Impose Retrospective Charges

The case involved a writ petition filed by major cellular mobile service operators, Bharti Airtel Limited and Vodafone Idea Limited, challenging the i...

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Supreme Court Allows Assessee in Income Tax Case — Receipt for Construction of Cinema House Not Advance Rent. Lease Lacked Stipulation for Adjustment of Payment Toward Rent; Premium Prima Facie Capital Not Taxable Under Income Tax Act.

The case involves an assessee who, on July 19, 1945, took a lease of certain premises in Calcutta on monthly rent. He made alterations to convert the ...

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Madras High Court Division Bench Delivers Judgment in Intra-Court Appeal on Registrar Termination — Considers Issues of Direct Recruitment vs Deputation, Stigma, and Statutory Notice.

Background: The appeal arose from a common order of a Single Judge in two writ petitions filed by the appellant, who was appointed as Registrar of Pon...

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Bombay High Court Dismisses Appeal by Cadila Pharmaceuticals in Passing Off Action by Medley Laboratories. Marks 'HB TONE' and 'RB TONE' Held Deceptively Similar for Pharmaceutical Products, Injunction Confirmed.

The appeal arises from a suit filed by the respondents (original plaintiffs) against the appellant (original defendant) for infringement and passing o...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Supreme Court Allows AERA's Appeal Against TDSAT Orders Under Section 31 of AERA Act — Tariff Determination Held to Be Regulatory, Not Adjudicatory, Function. Regulatory Authority Can Challenge Appellate Tribunal's Decisions on Questions of Law.

The Supreme Court of India addressed a preliminary objection regarding the maintainability of appeals filed by the Airports Economic Regulatory Author...

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Supreme Court Alters Conviction from Murder to Culpable Homicide in Circumstantial Evidence Case — Death Due to Sudden Quarrel, Not Premeditated Murder. Conviction under Section 302/34 IPC converted to Section 304 Part I IPC as the incident arose from a sudden fight without premeditation.

The case arises from the death of a person whose dead body was found on 3.2.1997 in the verandah of a shop. The appellants, Suresh Chandra Tiwari and ...