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Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

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Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

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Bombay High Court Dismisses Second Appeal in Property Dispute, Upholds Prior Sale as Valid Despite Unregistered Deed. Subsequent Purchaser's Deed Declared Void Ab Initio Due to Notice of Earlier Sale Under Transfer of Property Act, 1882.

The dispute pertains to a portion of land admeasuring 1.70 hectares out of Survey No.13/1 of village Shelavli, Palghar. The plaintiffs (Respondent Nos...

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Bombay High Court Quashes Charge Sheet Against Income Tax Officer for Lack of Sanction Under Section 197 CrPC. Disciplinary proceedings initiated without prior sanction from the Central Government are invalid as the officer was not removable from service without such sanction.

The petitioner, Shri Nai Pal Singh, an employee of the Income Tax Department working as Commissioner of Income Tax (Departmental Representative), file...

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Bombay High Court Allows Employer's Appeal in Part, Upholds Reinstatement but Reduces Back Wages to 25% in School Tribunal Termination Case. Employee's Cross-Appeal for Full Back Wages Dismissed as Termination Found Justified on Merits but Procedural Defect in Enquiry.

The case involves two Letters Patent Appeals arising from a dispute between an employer trust and an employee regarding termination of service. The em...