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Bombay High Court Upholds Acquittal in NDPS and Customs Act Case Due to Lack of Evidence and Procedural Lapses. Customs Department Failed to Prove Conscious Possession of Contraband and Compliance with Mandatory Search and Seizure Requirements Under NDPS Act.

The case involves an appeal by the Assistant Collector of Customs, Bombay, against the acquittal of three respondents (original accused) by the Specia...

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Bombay High Court Dismisses Suit for Interest on Frozen Bank Account — No Breach of Contract Found. Bank's Compliance with Customs Department Instructions to Freeze Account and Retain Amount in Suspense Account Without Interest Does Not Constitute Breach of Contract.

The Plaintiff, Veritas Exports, a proprietorship concern, filed a suit against the Defendant, Bank of Baroda, seeking a money decree for interest on a...

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Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Waiver of Pre-Deposit in Customs Dispute. BIFR Scheme Binding on Government Departments; Pre-Deposit Condition Quashed for Sick Industrial Company Under Section 35F of Central Excise Act, 1944.

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a mandamus directing respondents 1 to 3 (Director General o...

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Supreme Court Allows Revenue's Appeal on Compensation for Loss of Agency as Revenue Receipt Under Section 10 of Income-tax Act. Compensation for Loss of One Among Many Agencies in Normal Course of Business is Taxable Revenue Receipt.

The case involved a dispute over the taxability of compensation received by the respondent, a multi-agency concern, upon termination of one of its num...

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Bombay High Court Allows Petition Challenging Denial of Transit Pass for Two Wheelers Sent Outside Octroi Limits. Octroi Not Leviable on Goods Sold Within Octroi Limits for Immediate Export Under Municipal Corporation Rules.

The petitioner, Patni Automobiles, a dealer of two wheelers manufactured by Bajaj Auto Limited, challenged the communication dated 03.05.2001 by which...

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High Court of Karnataka Dismisses Writ Appeal in Customs Jurisdiction Dispute — Mere Registered Office Location Insufficient for Territorial Jurisdiction. Cause of Action for Import Consignment Arises at Place of Import and Delivery, Not at Registered Office Under Article 226 of Constitution of India.

The appellant, M/s Rajesh Exports Limited, a company with its registered office in Bangalore, filed a writ petition before the Karnataka High Court ch...

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Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order Classifying Motor-home Under CTH 87.02. Settlement Commission Has Jurisdiction to Interpret Tariff Classification Under Customs Act, 1962.

The Union of India filed a writ petition challenging an order dated 28.07.2008 passed by the Customs and Central Excise Settlement Commission, Additio...

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Bombay High Court Dismisses Plaintiff's Suit for Recovery of Price of Imported Oil Due to Lack of Privity of Contract. Plaintiff failed to establish that defendant canalising agency was liable for oil delivered to third parties under government allocation scheme.

The plaintiff, The Malwa Vanspati and Chemicals Co. Ltd., filed a suit against the defendant, The State Trading Corporation of India Ltd., for recover...