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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 Grants Bail to Accused in Chit Fund Fraud Case on Grounds of Parity and Lack of Prima Facie Evidence of Cheating. Co-accused already granted bail by Sessions Court; applicants similarly placed and entitled to bail under Section 439 CrPC.

The Bombay High Court considered two bail applications under Section 439 of the Code of Criminal Procedure, 1973, filed by Sachin Vasant Shelar (accus...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Section 7 and Section 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appellant, Satish Ganpatrao Suryavanshi, was convicted by the Special Judge, Ichalkaranji, for offences under Section 7 and Section 13(1)(d) read ...

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High Court of Karnataka Grants Bail to Accused in Fake Currency Case Under NIA Act — Appellant Entitled to Bail on Grounds of Parity and Lack of Direct Evidence of Conspiracy

The appellant, Smt. J. Vanitha @ Thangam, was accused No.4 in Special Case No.785 of 2018 pending before the XLIX Additional City Civil and Sessions J...

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High Court of Bombay at Goa Upholds Acquittal in Customs Act Case — No Evidence of Intent to Evade Duty. Foreign Currency Seizure Not Sufficient to Prove Offence Under Section 135(1)(c)(ii) of Customs Act, 1962 Without Proof of Mens Rea.

The case arises from an appeal by the Union of India against the acquittal of the respondent, Harish Muljimal Gandhi, by the Chief Judicial Magistrate...

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Bombay High Court Acquits Head Constable in Corruption Case Due to Lack of Proof of Demand and Acceptance of Bribe. Conviction under Section 161 IPC and Section 5(1)(d) of Prevention of Corruption Act, 1947 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appellant, Wamanrao Pawar, a Head Constable, was convicted by the Additional Sessions Judge, Amravati in Special Case No. 3 of 1989 for offences u...

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Bombay High Court Acquits Appellants in Dacoity Case Due to Lack of Identification and Recovery. Conviction under Sections 395, 397, 457 IPC Set Aside as Test Identification Parade Was Not Conducted and Evidence of Witnesses Was Inconsistent.

The case arises from a dacoity incident that occurred on the night of 20-21 March 1999 at a petrol pump in Dalimb village, Osmanabad. The owner Birajd...

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Bombay High Court Dismisses State Appeal Against Acquittal in Customs and FERA Case Due to Unreliable Evidence. Acquittal Upheld as Prosecution Failed to Prove Possession of Smuggled Currency Beyond Reasonable Doubt Under Sections 135(1)(a)(i) and 135(1)(b)(i) of Customs Act, 1962.

The State of Maharashtra appealed against the acquittal of the respondent, Amalio Simoes, by the Additional Chief Metropolitan Magistrate, 3rd Court, ...

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Bombay High Court Quashes Detention Order Under COFEPOSA Due to Unexplained Delay in Execution and Consideration of Representation. Delay of Over Five Months in Executing Detention Order and Three Months in Considering Representation Violates Article 22(5) of Constitution and Section 3(1) of COFEPOSA Act.

The petitioner, a friend of the detenu Mohd. Kunhi Kallattra, challenged a detention order dated 28.2.2002 issued by the Secretary (Preventive Detenti...