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WRIT PETITION NO. 482 OF 2015

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Bombay High Court Allows Appeal Against CESTAT Order Dismissing ROM Application as Time-Barred. Time Limit Under Section 129B(2) of Customs Act, 1962 Applies Only to Suo Moto Rectification, Not to Applications Filed by Parties.

The appellant, M/s. Allied Fibers Ltd., imported capital goods between October 1994 and September 1995. A show cause notice was issued on 24.03.1998 d...

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High Court of Karnataka Quashes Preventive Detention Order for Bootlegger — Detenu Acquitted in Multiple Excise Cases. Preventive detention under Karnataka Prevention of Dangerous Activities Act, 1985 set aside as ordinary criminal law sufficient.

The petitioner, Gajji Veeresh, was detained under a preventive detention order dated 01.03.2014 passed by the Deputy Commissioner and District Magistr...

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High Court of Bombay Considers Conviction in Drug Trafficking Case Under NDPS Act. Appellant's Voluntary Statement Under Section 67 and Foreign Seizure Evidence Are Primary Bases for Trial Court's Verdict.

The High Court of Bombay heard Criminal Appeal No.783 of 2000 against the judgment of the Special Judge, NDPS, Mumbai, dated October 11, 2000, in NDPS...

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Bombay High Court Considers Appeal Against Conviction Under Sections 21 and 23 of NDPS Act for Export of Heroin to Mauritius; Conviction Based on Voluntary Statements and Evidence from Mauritius Authorities.

The appeal challenged the conviction and sentence of the appellant by the Special Judge (NDPS), Brihan Mumbai in NDPS Special Case No.59 of 1998. The ...

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found in Rejecting Settlement Application for Non-Disclosure of Full Income.

The petitioner, Major Metals Ltd., filed a writ petition under Article 226 of the Constitution challenging an order dated 30 December 2010 passed by t...

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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High Court of Karnataka Dismisses Writ Appeal in Customs Jurisdiction Dispute — Mere Registered Office Location Insufficient for Territorial Jurisdiction. Cause of Action for Import Consignment Arises at Place of Import and Delivery, Not at Registered Office Under Article 226 of Constitution of India.

The appellant, M/s Rajesh Exports Limited, a company with its registered office in Bangalore, filed a writ petition before the Karnataka High Court ch...

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Bombay High Court Considers Sales Tax References on Set-Off under Rule 41D. Court Interprets Whether Full Set-Off Applies to Furnace Oil Used in Manufacture of Goods Sold Locally and Transferred to Branches Outside State Under Bombay Sales Tax Rules, 1959.

The High Court of Judicature at Bombay was seized of two Sales Tax References arising from a common order of the Maharashtra Sales Tax Tribunal. Both ...