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Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

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Supreme Court Dismisses Appeal Against Compromise Decrees Passed Without Appointment of Representatives Under U.P. Court of Wards Act. Section 56 of the U.P. Court of Wards Act, 1912, Held to be Directory and Not Mandatory, Validating the Compromise Decrees.

The dispute arose from two cross-suits between the appellant, proprietor of Ganeshpur Estate, and the respondent, proprietor of Ramnagar Estate, conce...

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Supreme Court Dismisses Consumer Complaint Against Postal Authorities in Kisan Vikas Patra Fraud Case. Postal authorities not vicariously liable for agent's fraud as payment was made to holder under Negotiable Instruments Act, 1881, and appellants' negligence in signing instruments contributed to loss.

The dispute arose from a consumer complaint filed by Pradeep Kumar and Raj Rani against postal authorities, including the Post Master General and othe...

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Karnataka High Court Delivers Order on Writ Petitions Challenging DGFT Policy Circulars on SEIS Eligibility and Show Cause Notices. The Court Addresses the Ultra Vires Nature of Circulars No. 06/2018 and 08/2018 under Foreign Trade Policy 2015-2020.

Two writ petitions were filed before the Karnataka High Court challenging the validity of Policy Circulars No. 06/2018 dated 22.05.2018 and No. 08/201...

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Bombay High Court Allows Appeal in Section 138 NI Act Jurisdiction Dispute — Complaint Maintainable at Place of Payee's Bank. Territorial jurisdiction for dishonour of cheque lies where the payee's bank is located, as presentation and dishonour occur there under Section 178(d) CrPC.

The case involves a criminal appeal under Section 138 of the Negotiable Instruments Act, 1881, concerning territorial jurisdiction. The appellant, Cro...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Gujarat High Court Allows Appeal by Pollution Control Board in Water Pollution Case — Sanction for Prosecution Valid Under Section 49 of Water Act. Chairman's Sanction Pursuant to Board Resolution is Sufficient Compliance with Section 49 of Water (Prevention and Control of Pollution) Act, 1974.

The Gujarat Pollution Control Board (Appellant) filed a criminal complaint against Respondent No. 2 and others for violation of Sections 24 and 25 of ...