Search Results for "excise licence"

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Search Results for "excise licence"

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Supreme Court

Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

3 Mar 2022

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

High Court

Karnataka High Court Allows Online Liquor Delivery Platform in Excise License Dispute. The court held that the petitioner's order processing and delivery services do not amount to 'sale' under the Karnataka Excise Act, 1965, and quashed the Excise Commissioner's letter demanding a license.

13 Sep 2019

The petitioner, Hip Bar Pvt. Ltd., is a company incorporated under the Companies Act, 2013, offering a semi-closed prepaid payment instrument (mobile ...

High Court

Bombay High Court Allows Appeal by Commissioner of Customs in CHA Licence Cancellation Case — Failure to Verify Importer's Identity Under Regulation 14(d) of CHALR, 1984 Justifies Cancellation. The Court held that the CESTAT erred in setting aside the cancellation on the ground of leniency and that the CHA's obligation to verify the importer's identity is mandatory.

31 Oct 2018

The case involves an appeal by the Commissioner of Customs (General), Mumbai, against an order of the Customs Excise and Service Tax Appellate Tribuna...

High Court

Bombay High Court Dismisses Contempt Petition for Alleged Disobedience of Interim Order in Licence Dispute — No Wilful Disobedience Found as Respondents Passed Orders in Compliance with Court's Direction. The court held that the respondents' orders suspending the licence were based on adjudication of the dispute, not in defiance of the interim order under Section 2(b) of the Contempt of Courts Act, 1971.

25 Jun 2015

The petitioner, Nabhakumar Bose, filed a contempt petition alleging that the respondents, the Collector and Competent Authority, Nagpur, and the Commi...

High Court

Bombay High Court Dismisses Appeal Against Prohibitory Order Under Regulation 21 of CHALR, 2004 — No Appeal Lies to CESTAT. Regulation 22(8) of CHALR, 2004 is Not Ultra Vires the Customs Act, 1962.

5 Apr 2013

The appeal arises from a decision of the CESTAT dated 2 January 2013, which held that an appeal is not maintainable against an order passed under Regu...

High Court

Bombay High Court Dismisses Petition Challenging Attachment of Premises Under Customs Act — Licensee Lacks Locus Standi After Expiry of Licence. The court held that an erstwhile licensee whose licence had expired has no subsisting right in the attached property and is not entitled to a hearing before attachment under Section 142 of the Customs Act, 1962.

5 Oct 2012

The petitioners, Aditya Birla Nuvo Ltd. and another, filed a writ petition challenging the attachment of a residential flat by the Customs Authorities...

High Court

Bombay High Court Allows Appeal Against Tribunal's Predeposit Order in Central Excise Case — Prima Facie Case for Total Waiver Established. Structural glazing, once erected, becomes immovable property and is not excisable under Heading 76.10 of Central Excise Tariff Act, 1985.

21 Dec 2011

The appellant, MS Alumayer India Pvt. Ltd., is engaged in fabrication and erection of structural glazing. They purchase aluminum angles/profiles, glas...

High Court

Bombay High Court Quashes Minister's Revision Order in Excise Licence Dispute — Partnership Dissolution Must Be Adjudicated by Civil Court, Not Excise Authorities. The Minister exceeded his jurisdiction by restoring the licence without determining the partnership issue, and the revision was barred by limitation under the Bombay Prohibition Act, 1949.

19 Jul 2011

The petitioner, Rajendra Brijkishore Jaiswal, filed a writ petition challenging the order dated 23.12.2008 passed by the Minister, Department of State...

High Court

Bombay High Court Upholds Commissioner's Suspension of CHA Licence for Employee Misconduct — Suspension Pending Inquiry Valid Without Prior Show Cause Notice Under Customs House Agents Licensing Regulations, 2004. The court held that suspension is an interim measure to safeguard revenue and does not require a show cause notice before issuance, as it is not a final penalty.

29 Nov 2006

The case involves two appeals arising from an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) dated 4th April 2006. The Commis...

High Court

Bombay High Court Partially Allows Appeal in Specific Performance Suit — Upholds Agreement to Sell but Denies Relief Due to Plaintiff's Default. Time not of essence originally but became so after notice; plaintiff failed to prove readiness and willingness under Specific Relief Act, 1963.

21 Apr 2005

The case involves two appeals arising from a judgment and decree dated 19th January 1999 in Special Civil Suit No.25/1993/A by the Civil Judge, Senior...

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