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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 42(2) — Conviction for Possession of Charas Set Aside as Search and Seizure Vitiated by Failure to Transmit Information to Immediate Official Superior.

The appellants, Daulatram @Dolly Trilok Singh, Shahmohammed Salatmatmiya Shah, and Bampada @Bamdeo @Ity Sanatan Adak, were convicted by the Special Ju...

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Bombay High Court Quashes Import Restriction for Areca Nuts — Condition Requiring NOC from FSSAI Held Ultra Vires. Import Policy Condition Violates Article 19(1)(g) and Article 14 of Constitution as It Lacks Statutory Authority and Is Disproportionate.

The petitioner, Siddhi Vinayak, a partnership firm registered under the Indian Partnership Act, 1913, engaged in the import of areca nuts (commonly kn...

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Bombay High Court Upholds Conviction of Nigerian National in NDPS Case — 13-Year Rigorous Imprisonment Affirmed. Conscious possession of 2.5 kg heroin in checked-in baggage established; presumption under Section 35 NDPS Act not rebutted.

The appellant, Okacha Mike, a Nigerian national aged 68 years, was convicted by the Special Judge under the NDPS Act for offences punishable under Sec...

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Bombay High Court Allows Refund of Excise Duty Paid on Exported Goods Under Mistake of Law — Rule 13 Export Bond Not Used. Duty Paid Under Mistake of Law is Recoverable and Limitation Under Section 11B Central Excise Act Does Not Apply to Mistake of Law Claims.

The petitioners, Tata SSL Ltd. and its director, exported consignments of Cold Rolled Sheets and Coils to Nepal by road. The goods were cleared from t...

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Bombay High Court Allows Appeal of Deceased Workman's Wife in Workmen's Compensation Case — Accident During Course of Employment Established. Motorcycle accident at 8:30 pm while returning from work shift held to be arising out of and in the course of employment under Workmen's Compensation Act, 1923.

The appellant, Smt. Rohini Shamrao Burud, is the widow of a deceased workman who was employed by the respondent, Hindustan Petroleum Corporation, as a...

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Bombay High Court Dismisses Petitions Challenging Service Tax on Renting of Immovable Property for Warehousing and Storage. Levy of Service Tax Under Section 65(105)(zzzz) of Finance Act, 1994 on Renting of Immovable Property for Commercial Use is Valid and Constitutional.

The petitioners, including Tulsidas Khimji Warehousing Pvt. Ltd. and others, filed writ petitions challenging the levy of service tax on renting of im...