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Bombay High Court Allows Union of India's Petition Against Interest Demand on Differential Customs Duty for Goods Imported Prior to Introduction of Section 28AA of Customs Act, 1962. The Court held that interest under Section 28AA cannot be levied retrospectively for imports completed in 1986-1987.

The Union of India, through the Controller of Stores, Central Railway, filed a writ petition challenging an order-in-original dated 5 July 2006 and su...

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Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

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Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

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Bombay High Court Allows Refund of Advance Stamp Duty Paid on Unexecuted Deed of Assignment — Petitioner Entitled to Refund Under Section 48 of Maharashtra Stamp Act, 1958 as No Instrument Was Executed

The Petitioner, Kasthmandup Developers Pvt. Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging the order dated 01....

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Bombay High Court Allows Appeal in Customs Duty Recovery Case — Customs Authorities Cannot Recover Duty Dehors Sections 28 and 125 of Customs Act, 1962. Duty on Confiscated Goods Not Recoverable When Redemption Option Not Exercised.

The Bombay High Court, in an appeal under Section 130 of the Customs Act, 1962, considered two substantial questions of law: whether customs authoriti...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

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Bombay High Court Allows Appeal in Central Excise Case: Commissioner's Decision on Nil Duty Binding on Assessing Officer. Duty on DTA Clearances of Fresh Mushrooms by 100% EOU Held Nil Following Commissioner's Order Under Section 3(1) of Central Excise Act, 1944.

The appellant, ECO Valley Farms & Foods Limited, a 100% Export Oriented Unit (EOU) engaged in cultivation, manufacture, and export of fresh/processed ...

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Bombay High Court Dismisses Revenue's Petition in Central Excise Rebate Case — By-Product Export Rebate Allowed. Input Credit Adjustment Permitted Under CENVAT Credit Rules, 2004 for Duty Paid on Inputs Used in Manufacture of Final Product, Even if By-Product is Not Manufactured.

The Union of India, through the Commissioner of Central Excise, Raigad, filed a writ petition challenging an order of the Joint Secretary (Revision Ap...

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Supreme Court Dismisses Appeal Against Impounding of Agreement to Sell for Stamp Duty Under Bombay Stamp Act. Agreement to Sell Deemed Conveyance Under Explanation I to Article 25 of Schedule I of Bombay Stamp Act, 1958 Even When Possession Agreed to Be Transferred After Sale Deed Execution.

The appellant, Ramesh Mishrimal Jain, filed a suit for specific performance of an agreement to sell dated 03.09.2003 in respect of a property in Khed,...