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Bombay High Court Allows Petition Challenging Excise License Suspension for Lack of Personal Hearing. Suspension Order Set Aside as Violative of Natural Justice Under Maharashtra Excise Rules, 1963.

The petitioners, Lokranjan Breweries Private Limited and another, filed a writ petition before the Bombay High Court challenging an order dated March ...

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Supreme Court Allows Appeal Against Arrest Under PML Act — Validity of Arrest Under Section 19 PML Act Must Be Examined by Trial Court at Remand Stage

The Supreme Court heard an appeal by Arvind Kejriwal challenging his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Prevention...

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Bombay High Court Allows Petition Against Forest Department Transit Fee on Imported Timber. Imported timber from foreign country is not 'forest produce' under Maharashtra Forest Rules, 1970, and no transit fee can be levied for its transportation from port to customs CFS.

The petitioner, Omprakash Nagoja, a sole proprietor of O.P.M. International, imported timber from a foreign country. The timber arrived at Jawaharlal ...

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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.

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...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Supreme Court Upholds Consumer Forum's Order in Favor of Construction Worker in Welfare Scheme Dispute. Token Contribution Under BOCW Act Constitutes Consideration, Making Worker a 'Consumer' Under Consumer Protection Act, 1986.

The Supreme Court of India adjudicated an appeal concerning whether a construction worker registered under the Building and Other Construction Workers...

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Bombay High Court Allows Petition Challenging Interest Demand on CLIII License Renewal Fee. Excise Department Cannot Levy Interest Without Specific Statutory Provision Under Maharashtra Excise Act, 2002 or Bombay Foreign Liquor Rules, 1953.

The petitioners, Maheshprasad Dwarkadas Jaiswal and Rajeshwar Dwarkadas Jaiswal, are CLIII license holders for a liquor shop at Shahabazar, Aurangabad...