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Supreme Court Dismisses Appeals in Customs Act Case, Upholds Convictions for Smuggling Foreign Wrist Watches. Appellants Convicted Under Section 135(1)(b)(i) of Customs Act Based on Confessional Statements and Recovery Evidence

The Supreme Court heard appeals against a common judgment of the Gujarat High Court dated 21 December 2010, which dismissed criminal revision applicat...

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Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Quashes Pre-deposit Order in Customs Dispute. Merger of Sick Company with Petitioner Under SICA Extinguishes Pre-deposit Liability, and Revenue Authorities Are Bound by the BIFR Scheme.

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a writ of mandamus directing respondents 1 to 3 (Director G...

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Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Waiver of Pre-Deposit in Customs Dispute. BIFR Scheme Binding on Government Departments; Pre-Deposit Condition Quashed for Sick Industrial Company Under Section 35F of Central Excise Act, 1944.

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a mandamus directing respondents 1 to 3 (Director General o...

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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...

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Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

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Bombay High Court Allows Customs Appeal Against Tribunal Order Setting Aside Suspension of CHA License. Commissioner's Suspension Order Under Regulation 21(2) of CHALR, 2004 Upheld as Reasonable and Not Requiring Prior Show Cause Notice.

The Union of India, through the Commissioner of Customs (General), filed an appeal under Section 130 of the Customs Act, 1962 against an order dated 1...

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Bombay High Court Answers Reference Against Assessee in Sales Tax Case — Delivery Orders Not Documents of Title. Delivery orders issued by bankers against airways bills are not documents of title to goods and are not negotiable under section 2(4) of the Sale of Goods Act, 1930.

The judgment involves multiple Sales Tax References under the Bombay Sales Tax Act, 1959, where the common question of law was whether delivery orders...