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Bombay High Court Upholds Penalty for FEMA Violations in Bogus Export Case — Appellant Director Held Liable for Receiving Remittances Without Actual Exports Under Sections 3(b) and 3(d) of FEMA.

The case involves an appeal under Section 35 of the Foreign Exchange Management Act, 1999 (FEMA) against an order of the Appellate Tribunal for Foreig...

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High Court Considers Maintainability and Exemption Issue in Writ Petition Against Tax Demand on Alleged Non-Export Sale. Interprets Section 5(3) of CST Act Regarding Penultimate Sale Deemed Export.

The petitioner, a manufacturer of submarine navy batteries, challenged orders demanding sales tax under the Bombay Sales Tax Act, 1959 on the ground t...

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Bombay High Court Dismisses Appeal Against Dismissal of Suit for Want of Jurisdiction in Contract Dispute Involving Foreign Company. Court Holds That No Cause of Action Arose Within Territorial Jurisdiction of Nagpur Court Under Sections 15 to 20 of the Code of Civil Procedure, 1908.

The appellant, M/s. Gupta Coal India Private Limited, a company registered under the Companies Act, 1956 and having its registered office in Nagpur, f...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice for Export of Product Containing Methyl Ethyl Ketone Without NOC. Interpretation of Schedule-B of NDPS (Regulation of Controlled Substances) Order, 2013 Requires Factual Investigation.

The petitioner, Dow Chemical International Pvt. Ltd., filed a writ petition seeking a declaration that it is not required to obtain a No Objection Cer...

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Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

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High Court of Karnataka Dismisses Revenue's Appeal in Customs Case — CESTAT's Finding of Baseless Charges Upheld. Penalty Dropped as Evidence Lacked Direct Link to Respondent Under Customs Act, 1962.

The appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962 against the orders of the Customs, Excise and Service T...