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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

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Bombay High Court Dismisses Petition of Company Seeking Mandamus to Permit Construction of Captive Jetty and Cement Plant in Mangrove Area. Court holds that prior environmental clearances are mandatory and the petitioner cannot circumvent the directions in PIL No.87/2006.

The petitioner, Adani Cementation Limited, a company incorporated under the Companies Act, 2013 and part of the Adani Group, filed a writ petition see...

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Bombay High Court Allows Customs Appeal Against CESTAT Order for Provisional Release of Seized iPhones. Ownership Dispute Precludes Release Under Section 110A of Customs Act, 1962.

The Commissioner of Customs (Import), Mumbai, appealed against an order dated 23 June 2022 passed by the Customs, Excise and Service Tax Appellate Tri...

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Bombay High Court Allows Import of Peas Under Restricted Category Based on Pre-Notification Contracts. Petitioners' goods cleared as contracts entered prior to amendment notification dated 29.03.2019 under Section 3 of Foreign Trade (Development and Regulation) Act, 1992.

The petitioners, M/s. Harihar Collections and M/s. Raj Grow Impex LLP, are engaged in the import and export of agricultural commodities. They imported...

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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...