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Bombay High Court Dismisses Challenge to Nexus Requirement Under Duty Free Credit Entitlement Scheme. Paragraph 3.2.6A of Handbook of Procedures Requiring Nexus Between Imported Goods and Exported Products Held Valid Under Foreign Trade Policy.

The petitioner, Jindal Drugs Limited, an exporter of menthol-based products and a status holder under the Foreign Trade Policy, was granted a Duty Fre...

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Bombay High Court hears appeal against CESTAT order upholding duty demand and confiscation of diamonds due to shortage and non-compliance with export obligations — substantial questions raised on interpretation of Notification No. 177/94-Cus and para 8.78B of Handbook of Procedures.

The appellant, a partnership firm engaged in manufacturing and exporting gold jewellery studded with diamonds at its unit in the Santacruz Electronics...

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order in Central Excise Duty Evasion Case. Petitioner, a 100% EOU, cleared goods to DTA without permission and duty payment, leading to demand of Rs. 33,96,718/-.

The petitioner, M/s. Viva Herba Pvt. Ltd., a 100% Export Oriented Unit (EOU) engaged in manufacturing vegetable extracts, filed a writ petition under ...

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Bombay High Court Quashes Customs Order-in-Original for Defying Advance Ruling on Betel Nut Classification. Authority for Advance Rulings' classification of betel nut products under CTH 2106 90 30 is binding on Customs authorities under Section 28J of the Customs Act, 1962.

The petitioner, Isha Exim, a business engaged in importing edible products including processed betel nut (supari), challenged an Order-in-Original dat...

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High Court of Karnataka Delivers Judgment in Appeal Against Dismissal of Suit for Recovery of Money Alleging Bank's Unauthorized Issuance of Demand Drafts from Cheque Mandate. The Appeal Involves Issues of Bank's Liability for Acting Contrary to Instructions Under Sections of Customs Act, 1962 and CPC.

The plaintiff, a registered company engaged in manufacturing television and monitor components, imported goods and stored them in a bonded warehouse. ...

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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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Bombay High Court Dismisses Customs Appeal by Patel Engineering Ltd in Import Misdeclaration Case. Confiscation of Goods and Penalty Upheld for Violation of Sections 111(d) and (m) of Customs Act, 1962.

The appellant, Patel Engineering Ltd, filed a Customs Appeal under Section 130 of the Customs Act, 1962, challenging the concurrent findings of the Ad...

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Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...