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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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WRIT PETITION NO.2031 OF 2018

This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...

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Bombay High Court Allows Revenue Expenditure Claim for Floor Height Raising in Warehouse to Prevent Flood Damage. Expenditure incurred to protect business and retain major customer is revenue expenditure under Section 37(1) of Income Tax Act, 1961.

The appellant, Jetha Properties Private Limited, was a warehouse keeper operating a warehouse in an area prone to severe water logging during monsoon....

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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

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Bombay High Court Dismisses Revenue's Petition in Central Excise Rebate Case — By-Product Export Rebate Allowed. Input Credit Adjustment Permitted Under CENVAT Credit Rules, 2004 for Duty Paid on Inputs Used in Manufacture of Final Product, Even if By-Product is Not Manufactured.

The Union of India, through the Commissioner of Central Excise, Raigad, filed a writ petition challenging an order of the Joint Secretary (Revision Ap...

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High Court of Bombay at Goa Allows Customs Appeal, Upholds Confiscation of Cosmetics Imported Through Non-Notified Port. Import of Cosmetics Through Marmagoa Port Violates Rule 133 Read with Rule 43-A of Drugs and Cosmetics Rules, 1945, as Cosmetics Are Not Exempted Under Rule 132 and Schedule D.

The Commissioner of Customs, Goa, filed an appeal under the Customs Act, 1962, against an order of the Customs, Excise and Service Tax Appellate Tribu...

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Bombay High Court Quashes Penalty Orders in Maize Import License Dispute — Actual User Condition Not Violated. Petitioner Trading House Allowed to Import Maize Through Canalizing Agency Without Being Actual User Under Foreign Trade Policy.

The petitioner, Shah Nanji Nagsi Exports Pvt. Ltd., a trading house incorporated in 1919 and engaged in export of rice, oil seed, food grains and puls...

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WRIT PETITION NO. 3310 OF 2017

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Bombay High Court Dismisses Petition Challenging Validity of Regulations Requiring Additional Examination for Customs House Agents Licenses. No Vested Right to License Arises from Passing Examination Under Repealed Regulations.

The Bombay High Court dismissed a writ petition filed by the Bombay Custom House Agents Association and two individual members challenging the constit...