Search Results for "Excise Commissioner"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "Excise Commissioner"

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Supreme Court

Supreme Court Allows Appeal in Hindu Religious Endowments Case — Commissioner Not a Court, Section 5 Limitation Act Not Applicable. Delay Condonation by Commissioner Under Section 69 of Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 Set Aside as Commissioner Lacks Power to Apply Section 5 of Limitation Act.

3 May 2019

The appeal arose from a dispute concerning the right to receive first respect as an Ambalam in a village in Tamil Nadu. The appellant, Ganesan, throug...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 10A Exemption Computation Case — Freight and Insurance Excluded from Total Turnover as They Have No Profit Element. The Court upheld the Tribunal's direction to compute exemption under Section 10A of the Income Tax Act, 1961 after excluding freight and insurance from total turnover, and also upheld other directions regarding PF/ESIC contributions, interest income, and foreign exchange gains.

23 Jun 2010

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2003-04, raising five questions of law. The fir...

High Court

Bombay High Court Allows Refund of IGST Paid on Exported Goods Despite Claim of Higher Drawback Rate. Petitioner entitled to refund of IGST under Section 16(3)(b) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules, as selection of higher drawback column does not disentitle refund.

26 Aug 2024

The petitioner, Kunal Housewares Private Limited, exported stainless steel household articles in July, August, and September 2017. The petitioner paid...

High Court

Bombay High Court Dismisses Appeal of Competing Kerosene Dealer for Lack of Locus Standi. Mere Competitor Not a Person Aggrieved Under Articles 226 and 227 of the Constitution of India.

1 Oct 2012

The appellant, Rajendra Agrawal, a semi-wholesale kerosene dealer in Murtizapur, filed a Letters Patent Appeal against the order of a Single Judge dis...

Supreme Court

Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

14 Feb 2020

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

19 Apr 2005

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

High Court

Bombay High Court Quashes Show Cause Notice in Customs Case Due to 8-Year Delay in Adjudication — Non-Communication of Transfer to Call Book Fatal. The court held that even in the absence of a statutory time limit, a show cause notice must be adjudicated within a reasonable time, and failure to inform the noticee about transfer to call book renders the proceedings invalid.

10 Sep 2024

The petitioner, Bhushan Vora, a sole proprietor engaged in import and export of saffron, challenged a show cause notice (SCN) dated 10 March 2015 issu...

High Court

Bombay High Court Dismisses Writ Petitions Challenging Rejection of Bids in Tender Process for Supply of Medical Equipment. Court upholds rejection of bids as non-responsive for not meeting essential condition of being Original Equipment Manufacturer or authorized representative.

27 Apr 2005

The petitioner, Larsen & Toubro Limited, filed two writ petitions challenging the rejection of their bids by the State of Maharashtra and the Project ...

High Court

Bombay High Court Directs Removal of Central Excise Lien on Property Sold Under SARFAESI Act, Orders Registration of Sale Certificate. The Court held that the sale under the SARFAESI Act extinguishes all prior encumbrances, including statutory liens of the Excise Department, and the Sub-Registrar cannot refuse registration of the sale certificate on the ground of such prior encumbrance.

28 Jun 2023

The Petitioner, Ronak Industries, a partnership firm, purchased an immovable property (Survey No.366/5 and 366/6, admeasuring 2400 sq.mtrs, along with...

High Court

Bombay High Court Modifies Bank Guarantee Condition for Provisional Release of Seized Goods Under Customs Act — Instructions of CBEC Require Bank Guarantee Not to Exceed Twice the Duty Amount. The court directed reduction of bank guarantee from Rs.1.81 crores to twice the duty amount for provisional release of goods under Section 110 of the Customs Act, 1962.

11 Jul 2011

The petitioner, Bhavik K. Shah, filed a writ petition under Article 226 of the Constitution before the Bombay High Court seeking a declaration that th...

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