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Bombay High Court Dismisses Airport Operator's Challenge to Customs Regulation Requiring Bill of Entry for Export Goods. Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009 Held Intra Vires Customs Act, 1962 and Constitutional.

The petitioner, M/s. Mumbai International Airport Private Ltd., filed two writ petitions challenging the validity of Regulation 5(2) of the Handling o...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

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Bombay High Court at Goa Dismisses Petition for Injunction Against Auction of Barge in Admiralty Suit — Petitioners Failed to Establish Prima Facie Case for Ownership or Possession. The court held that the balance of convenience favored the respondents and no irreparable loss was shown.

The case involves a writ petition filed by Mrs. Mona Kapadia and Capt. Kenneth Khan against M/s Gammon India Limited and others, seeking to restrain t...

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High Court of Bombay at Goa Dismisses Insurer's Appeal in Motor Accident Claim — Negligence Finding Upheld. The Court held that the Tribunal's finding on negligence was not perverse and contributory negligence was not proved by the insurer.

The case arises from a motor accident on 17.01.2021 where Mario Bernard Fernandes (Bernard), riding an Activa scooter, collided with a Toyota Qualis i...

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Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the assessment ye...

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High Court of Bombay at Goa Allows Refund Claim Without Challenging Nil Assessment Order in Customs Duty Case. Assessee Entitled to Refund of Excess Duty Paid Under Provisional Assessment Despite Nil Assessment Order.

The case involves an appeal by Sesa Goa Ltd against the Commissioner of Customs, Panaji Minor Port, regarding a refund claim for excess customs duty p...

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Bombay High Court Allows Writ Petition, Restores Trial Court Order Rejecting Application Under Order 9 Rule 13 CPC. Decree Passed Under Order 8 Rule 10 CPC for Failure to File Written Statement Cannot Be Set Aside Under Order 9 Rule 13; Proper Remedy Is Appeal.

The petitioner, Ashok Kundalrai Mohekar, was the owner of suit premises occupied by respondent Nos. 1 and 2 (National Textile Corporation Ltd.) as ten...