Search Results for "Wilful default"

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Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

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Bombay High Court Allows Petition in Cooperative Housing Society Dispute — Directs Registration of Transfer of Shares and Issuance of Share Certificates. Failure to Register Transfer of Shares by Managing Committee Violates Bye-Laws and Cooperative Societies Act, 1960.

The petitioners, five members of Jal Ratan Deep CHS Ltd., a cooperative housing society in Mumbai, filed a writ petition under Article 226 of the Cons...

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Supreme Court Upholds Damages Against Employer in EPF Act Case for Default in Contributions. Levy of Damages Under Section 14B is Consequential Upon Default Without Requirement of Mens Rea for Breach of Civil Obligations.

The appeals arose from a judgment of the High Court of Karnataka, which upheld an order for recovery of damages under Section 14B of the Employees Pro...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Supreme Court Upholds Conviction for Abetment of Suicide in Case of Continuous Taunting and Harassment of Unmarried Girl. Accused's Conviction Under Section 306 IPC Read with Section 34 IPC Sustained as Their Conduct Constituted Abetment by Instigation and Intentional Insult.

The case pertains to an appeal by special leave against the judgment of the Punjab and Haryana High Court, which upheld the conviction of the appellan...