Search Results for "Export House"

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Search Results for "Export House"

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High Court

Bombay High Court Allows Revenue's Appeal in Service Tax Export Refund Case — Condition for Export of Services Post-27.02.2010 is Only Payment in Convertible Foreign Exchange. The court held that after omission of clause (a) of subrule (2) of Rule 3 of Export of Service Rules, 2005, the only condition for export is receipt of payment in convertible foreign exchange.

15 Sep 2014

The Commissioner of Central Excise, Pune-III, filed six appeals under the Central Excise Act against the order of the Customs, Excise and Service Tax ...

Supreme Court

Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

6 Jan 2022

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

High Court

Bombay High Court Dismisses Petition Challenging Distance Requirement Between General and Hazardous Cargo at Container Freight Stations. Circular 4/2011 and Public Notice 8/2011 prescribing 30-meter distance held valid under Customs Act, 1962 and Environment (Protection) Act, 1986.

5 Oct 2011

The petitioner, M/s. CFS Association of India, representing eleven Container Freight Stations (CFS) handling nearly 80% of local container cargo at Nh...

High Court

Bombay High Court Quashes Detention Order Under COFEPOSA Act for Non-Application of Mind and Non-Supply of Documents. Father of detenu successfully challenged preventive detention order passed under Section 3(1) of COFEPOSA Act, 1974 on grounds of non-application of mind by detaining authority and failure to supply vital documents.

4 Jan 2012

The petitioner, Shri Rashid Kapadia, father of the detenu Khalil Ahmed Rashid Ahmed Kapadia, filed a writ petition under Article 226 of the Constituti...

High Court

Bombay High Court at Goa Dismisses Petitions Challenging Goa Mineral Policy 2013 and Royalty Levy. Court holds that royalty is a tax under the Mines and Minerals (Development and Regulation) Act, 1957 and the State Government has power to levy it.

30 Nov -0001

The judgment involves multiple writ petitions filed by mining companies and individuals challenging the Goa Mineral Policy 2013 and the levy of royalt...

High Court

Bombay High Court Allows Petition Challenging Customs Duty Demand for Goods Imported at Different Port. Commissioner of Customs, Bombay lacks jurisdiction to demand duty for goods imported at New Delhi under an advance licence after change of port of registration.

14 Oct 2005

The petitioner, Vimal Nath, carrying on business as M/s Sharika Intl, was issued an advance licence on 16/2/1994 by licensing authorities at Delhi per...

High Court

Bombay High Court Dismisses Assessee's Reference in Income Tax Case on Weighted Deduction, Capital Expenditure, and Revenue Receipt. Interest on Export Packing Credit Not Eligible for Section 35B Deduction; Professional Fees for Cement Project Held Capital Expenditure; Settlement Amount from Swiss Company Treated as Revenue Receipt.

5 Sep 2012

This judgment by the Bombay High Court pertains to an Income Tax Reference under section 256(1) of the Income Tax Act, 1961, arising from an appeal by...

High Court

Madras High Court Dismisses Department's Appeal in Customs DFIA Scheme Conversion Case. Circular No.36/2010 Held Directory, Not Mandatory, Allowing Amendment of Shipping Bills Beyond Time Limit.

10 Apr 2026

The case involves appeals filed by the Commissioner of Customs (Export) against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

High Court

Bombay High Court Dismisses Petition Challenging Validity of Regulations Requiring Additional Examination for Customs House Agents Licenses. No Vested Right to License Arises from Passing Examination Under Repealed Regulations.

7 Dec 2011

The Bombay High Court dismissed a writ petition filed by the Bombay Custom House Agents Association and two individual members challenging the constit...

High Court

Bombay High Court Allows Writ Petition Challenging CBEC Office Memorandum on Cenvat Credit Reversal in DFIA Cases — Reversal of Credit with Interest Before Clearance of Export Goods Does Not Constitute Availment of Credit Under Paragraph 4.2.6 of Foreign Trade Policy 2009-2014.

23 Jul 2012

The petitioner, Steelco Gujarat Limited, a public limited company engaged in manufacturing, obtained a Duty Free Import Authorisation (DFIA) dated 29t...

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