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Gujarat High Court Dismisses State's Revision Against Sessions Court Order Setting Aside Confiscation of Edible Oil Stock. Essential Commodities Act Confiscation Proceedings Quashed as Edible Oil Not Covered Under Gujarat Essential Articles Orders.

The State of Gujarat filed two criminal revision applications under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973 (CrPC) c...

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Gujarat High Court Allows Revision Application in Essential Commodities Act Case — Confiscation Order Quashed Due to Amended Definition of Solvent. Pit Oil and Spray Oil Not Covered Under Solvent Order, 2000 as Amended in 2001, Rendering Confiscation Without Jurisdiction.

The case involves a Criminal Revision Application filed by Shayona Petrochem Ltd. challenging an order of confiscation dated 9-11-2004 passed by respo...

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High Court of Karnataka Dismisses Customs Department's Reference Application in Export Valuation Case. Tribunal's finding that facts were indistinguishable from precedent upheld, no question of law arises.

The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central E...

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High Court of Karnataka Allows Release of Seized Vehicle in NDPS Case — Owner Not Accused, No Confiscation Proceedings Initiated. Vehicle Owner Entitled to Interim Custody Under Section 457 Cr.P.C. Pending Trial, Subject to Conditions Including Bank Guarantee of Rs. 1,00,000.

The petitioner, Kawal Jeet Kaur, is the registered owner of a vehicle (a truck) that was seized by the Excise Range Office, Indi, in Crime No. 105/202...

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High Court of Karnataka Quashes Confiscation Order Under Section 130 of CGST Act for Lack of Mens Rea — Petitioner's Goods and Conveyance Seized During Inter-State Transport, Order Set Aside as Proceedings Under Section 130 Require Intent to Evade Tax, Not Mere Technical Irregularity.

The petitioner, M/s. Shree Pampapathy Enterprises, a proprietorship firm represented by its proprietor Sri Imamahusen Majaresab Mannanavar, was transp...

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High Court of Bombay at Goa Upholds Acquittal in Customs Act Case — No Evidence of Intent to Evade Duty. Foreign Currency Seizure Not Sufficient to Prove Offence Under Section 135(1)(c)(ii) of Customs Act, 1962 Without Proof of Mens Rea.

The case arises from an appeal by the Union of India against the acquittal of the respondent, Harish Muljimal Gandhi, by the Chief Judicial Magistrate...