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Bombay High Court Quashes Search Warrant Under Section 105 of Customs Act for Lack of Reasonable Satisfaction. Failure to Record Reasons by Authorized Officer Renders Search Illegal.

The petitioner, Samadhan Steel Traders, challenged a search warrant issued under Section 105 of the Customs Act, 1962, by the Assistant Director, D.S....

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Bombay High Court Allows Custody of Seized Truck in Excise Case — Modifies Onerous Condition of Bank Guarantee Under Section 457 CrPC. Truck Owner Not Required to Furnish Bank Guarantee for Full Value; Reasonable Conditions to Be Imposed.

The applicant, Jilani Nasiruddin Gore, filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) challenging the order of ...

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Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse.

The appellants, including M/s C S India and its partners, filed a writ appeal before the Karnataka High Court challenging the order of a learned Singl...

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Bombay High Court Allows Writ Petitions Challenging Local Body Tax Assessment Orders for Violation of Natural Justice. Assessment Orders Quashed and Remanded for Fresh Hearing Under Maharashtra Municipal Corporations Act, 1949.

The petitioner, Siemens Limited, a company incorporated under the Companies Act, 1956, filed multiple writ petitions challenging assessment orders pas...

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Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

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Bombay High Court Allows Writ Petition Challenging CBEC Office Memorandum on Cenvat Credit Reversal in DFIA Cases — Reversal of Credit with Interest Before Clearance of Export Goods Does Not Constitute Availment of Credit Under Paragraph 4.2.6 of Foreign Trade Policy 2009-2014.

The petitioner, Steelco Gujarat Limited, a public limited company engaged in manufacturing, obtained a Duty Free Import Authorisation (DFIA) dated 29t...

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Bombay High Court Dismisses Petition by Union of India and Commissioner of Central Excise Challenging CAT Order Quashing Reversion of Adhoc Promotee. Reversion of an employee promoted on adhoc basis upon revocation of suspension is illegal; employee entitled to reinstatement in promotional post.

The Union of India and the Commissioner of Central Excise filed a writ petition challenging an order of the Central Administrative Tribunal (CAT), Mum...

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Bombay High Court Hears Appeal Challenging Rejection of Discharge in MCOCA Case. Appeal Raises Issues on Requirement of Pecuniary Benefit and Validity of Approval and Sanction under MCOCA, 1999.

The matter arises from Criminal Appeal No. 930 of 2009 filed before the Bombay High Court under Section 12 of the Maharashtra Control of Organized Cri...