Search Results for "Export Goods"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
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Search Results for "Export Goods"

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High Court

Bombay High Court Allows Amendment of Shipping Bills Under Section 149 of Customs Act, 1962 — Circular Restriction on Post-Export Amendment Held Ultra Vires. The Court held that the restriction in Circular No.36/2010-Customs prohibiting amendment of shipping bills after export is ultra vires Section 149 of the Customs Act, 1962, which permits amendment at any time before or after clearance for export.

23 Aug 2023

The petitioners, Colossustex Private Limited and Todi Rayons Private Limited, filed a writ petition under Article 226 of the Constitution of India bef...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Case — Labelling Activity Does Not Amount to Manufacture Under Note 3 to Chapter 18 of Central Excise Tariff Act, 1985. Additional labelling on already marketable goods without enhancing marketability does not constitute manufacture, and extended period of limitation is applicable due to suppression of facts.

30 Apr 2024

The case involves a batch of civil appeals filed by the revenue (Commissioner of Central Excise) against an order of CESTAT which allowed the responde...

High Court

High Court of Bombay at Goa Dismisses Writ Petition Challenging Seizure of Vessel Under Customs Act, 1962; Seizure of Re-imported Floating Crane Valid as Exemption Notification Inapplicable When Re-import Not by Original Exporter.

5 Apr 2019

The case involved a writ petition filed by Fomento Resources Private Limited and its director challenging the seizure of a floating crane, MV Maria La...

High Court

Bombay High Court Dismisses Petition Challenging Denial of Pass Book Scheme Benefits for Pharmaceutical Exports. Exports of Ampicillin and Tetracycline Capsules Held Not Covered Under Pass Book Scheme as They Were Not Manufactured by the Petitioner Itself.

23 Mar 2006

The petitioners, Neon Laboratories Limited and its director, challenged an order dated 12th May 1999 passed by the Joint Director General of Foreign T...

High Court

Bombay High Court Allows Writ Petition Challenging Demurrage and Wharfage Charges by Port Trust — Holds Customs Detention Not Attributable to Exporter for Demurrage Liability. The court quashed the demand for demurrage and wharfage charges against the exporter and directed the Customs authorities to pay the amount to the Port Trust.

29 Mar 2006

The petitioners, Vidyt Metallics Ltd. and another, filed a writ petition challenging the orders dated 17.12.1998 and 29.12.1998 and the demand dated 8...

High Court

Bombay High Court Allows Refund of Unutilized Input Tax Credit for Export of Services Under IGST Act — Rejects Revenue's Contention of Non-Compliance with Pre-Audit Requirement. The court held that rule 96(10) of CGST Rules applies only to refund of integrated tax paid on export, not to refund of unutilized input tax credit under section 54 of CGST Act.

8 Mar 2021

The petitioner, BA Continuum India Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in providing information technology and...

High Court

Bombay High Court Allows Petition Against Customs for Demurrage Charges Due to Delay in Assessment. Customs Department Directed to Bear Warehousing Charges for Inordinate Delay in Finalising Assessment of Imported Goods.

28 Oct 2005

The petitioner, Apollo Paper Mills Ltd., imported second-hand machinery from the UK in 1995 to set up a paper manufacturing unit in Gujarat, seeking c...

High Court

Bombay High Court Allows Writ Petitions Challenging Customs Duty Demand on Imported Textile Machinery — Holds That Show Cause Notice Issued Beyond Limitation Period Under Section 28 of Customs Act, 1962 Is Time-Barred. The court quashed the show cause notice as the department failed to establish any fraud or suppression to justify the extended period of limitation.

20 Feb 2026

The petitioners, Karl Mayer STOLL Textilmaschinenfabrik GmbH and M/s. Karl Mayer India Private Limited, imported textile machinery and cleared the goo...

Supreme Court

Supreme Court Allows Appeal in Foreign Trade Act Penalty Case — Non-fulfilment of Export Obligation Not a Contravention Under Section 11(2) of FT Act. Penalty imposed under Section 11(2) for failure to fulfil export obligation under an EPCG licence is illegal as the provision applies only to making or abetting export or import in contravention of the Act, rules, or policy.

15 Jan 2020

The appellant, formerly Emmellen Biotech Pharmaceuticals Limited, amalgamated with Karnataka Malladi Biotics Limited (Karnataka Biotics) in 2009. Karn...

High Court

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.

22 Dec 2020

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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