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High Court of Bombay at Goa Reviews Legality of Orders Denying Entry Tax Concession on Imported Motor Vehicles Under EPCG Scheme. Court Considers Whether Item 9 of Exemption Notification Dated 19.05.2003 Under Section 25(1) of Goa Tax on Entry of Goods Act, 2000 Applied to Motor Cars Imported by Hotels.

Background: The petition was filed before the High Court of Bombay at Goa by a hotel company and its shareholder challenging orders of the Commissione...

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Bombay High Court Issues Judgment in Writ Petition for Refund of Interest Under Customs Act, 1962. Petition Seeks Refund of Interest Allegedly Illegally Recovered Without Issuing Notice Under Section 59(1) of the Customs Act.

The dispute arose from the import of spices by the petitioners, fourteen proprietary firms, who faced a refusal from the customs authorities to clear ...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Electricity Duty on Captive Consumption — Industrial Consumers Not Entitled to Exemption Under Section 3(1)(b) of Goa Electricity Duty Act, 1985 as Self-Generated Electricity Not Supplied by Licensee or Generating Company.

The petitioners, a group of industrial companies and their directors, filed a writ petition under Article 226 of the Constitution of India before the ...

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Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

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Bombay High Court Dismisses Petition Challenging Safeguard Duty on Aluminum Foil Imports. Court upholds imposition of provisional safeguard duty under Section 8B of Customs Tariff Act, 1975, finding no violation of natural justice as petitioner was heard before final determination.

The petitioner, P. G. Foils Ltd., filed a writ petition under Article 226 of the Constitution of India challenging Customs Notification No.26/2009 dat...

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Bombay High Court Upholds Settlement Commission's Majority Decision Rejecting Settlement Application in Customs Duty Evasion Case. Majority view prevails over minority view under Section 127I of the Customs Act, 1962 when there is a difference of opinion among Members.

The petitioners, Under Water Services Company Limited and others, filed a Writ Petition under Article 226 of the Constitution of India challenging the...