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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Bombay High Court Allows Appeal by Union of India in Customs Gold Confiscation Case — Confessional Statements Under Section 108 of Customs Act, 1962 Are Admissible Evidence and Cannot Be Discarded Without Proof of Coercion.

The case involves an appeal by the Union of India and the Commissioner of Customs (Prev.) against an order of the Customs, Excise and Service Tax Appe...

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Bombay High Court Dismisses Suit for Declaration of Trust and Accounts Against Bank in Palm Oil Import Dispute. Consent Decree in Prior Suit Bars Plaintiff from Claiming Sale Proceeds as Trust Property.

The plaintiffs, Bajranglal Anilkumar Jaju and Hitesh Anilkumar Jaju, filed Suit No. 824 of 1980 against The Vyasya Bank Ltd. seeking a declaration tha...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

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Bombay High Court Allows Recovery Suit Against Customs for Wrongful Sale of Goods Held by Court Receiver. Plaintiff entitled to refund of purchase price paid to Court Receiver for goods that could not be delivered due to prior sale by Customs.

The suit was filed by M & H Enterprises Pvt. Ltd. (Plaintiff) against the Court Receiver, High Court, Bombay (Defendant No.1) and the Commissioner of ...

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Bombay High Court Reduces Customs Penalty for Signing Documents in Good Faith — Section 112(a) Customs Act, 1962. Petitioner's limited role and lack of knowledge of illegal importation warranted reduction of penalty from Rs.7.5 lakhs to Rs.1 lakh.

The petitioner, Ashok Chhabildas, a sole proprietor of M/s A.V. Impex, challenged the order of CEGAT dated 19/1/2001 which confirmed the order-in-orig...