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High Court of Karnataka Dismisses Revenue's Appeal in Customs Case — CESTAT's Finding of Baseless Charges Upheld. Penalty Dropped as Evidence Lacked Direct Link to Respondent Under Customs Act, 1962.

The appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962 against the orders of the Customs, Excise and Service T...

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Supreme Court Dismisses Union of India's Appeal Against Sentence Modification in Court-Martial Case. General Court Martial Composition Violated Army Rules, 1954, Rule 40(2) and Rule 102, but Armed Forces Tribunal's Sentencing Discretion Under Section 71(e) of Armed Forces Tribunal Act, 2007 Upheld.

The dispute arose from disciplinary proceedings against a retired Lieutenant General of the Indian Army, initiated after an anonymous complaint in 200...

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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

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Bombay High Court Allows Appeals Against Arrest of Vessel in Cargo Damage Claim — Maritime Lien Not Established. Bill of Lading Claim Does Not Give Rise to Maritime Lien; Owner Not Liable Due to Demise Clause.

The case involves three appeals filed against an order of a learned single Judge of the Bombay High Court in Admiralty Suit No.27 of 1999. The suit wa...

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Bombay High Court Allows Suit for Recovery of Price of Goods Supplied Under Contract with State Government — Interest Awarded at 6% per annum from Date of Suit. Plaintiff proved supply of pesticides and defendant's failure to pay balance price.

The plaintiff, M/s. Devidayal Sales Pvt. Ltd., filed a suit against the State of Maharashtra for recovery of Rs. 2,56,560/- with interest. The plainti...

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Bombay High Court Quashes Criminal Proceedings in Central Excise Case Due to Inordinate Delay and Lack of Sanction. Prosecution for Alleged Removal of Scrap Resistors Without Payment of Duty Fails as Complaint Filed After 4 Years and Sanction Under Section 9 of Central Excise Act, 1944 Not Obtained.

The judgment concerns two criminal applications filed under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of Criminal Case No....