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Supreme Court Upholds Penalty on Managing Director in FEMA Violation Case — Failure to Complete Import Formalities Constitutes Continuing Offence. Liability under Section 10(6) of FEMA, 1999 attaches to person responsible for conduct of business regardless of change in management.

The appeal arose from complaint proceedings initiated by the Enforcement Directorate under Section 16(3) of the Foreign Exchange Management Act, 1999 ...

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Bombay High Court Dismisses Revenue Appeal in Central Excise Penalty Case — Section 11AC Held Prospective. Penalty under Section 11AC of Central Excise Act, 1944 cannot be imposed for period prior to 28.9.1996 even if show cause notice issued after that date.

The Commissioner of Central Excise, Mumbai-V, filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 28th April, 20...

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Bombay High Court Dismisses Appeal Against CESTAT Remand Order in Central Excise Refund Claim — No Substantial Question of Law Arises. Tribunal's Remand for Fresh Adjudication with All Issues Kept Open Does Not Give Rise to Appealable Question Under Section 35G of Central Excise Act, 1944.

The appellant, Oil & Natural Gas Corporation Ltd., filed a refund claim under Section 11B of the Central Excise Act, 1944. The Assistant Commissioner ...

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Bombay High Court Dismisses Writ Petition Challenging Commissioner's Order Due to Availability of Alternative Statutory Appeal; Mandatory Pre-deposit Under Section 35F Central Excise Act Not Waivable on Grounds of Financial Hardship.

The writ petition arose from an order dated 22.11.2016 passed by the Commissioner of Central Excise and Customs, Belapur Commissionerate, which the pe...

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High Court Dismisses Second Appeal in Partition Suit, Upholding Custom-Based Adoption Validity. Custom Allowed Adoption Above 15 Years in Vysya Community, and Adoptee Could Not Claim Share in Natural Family Property Under Section 12(b) of Hindu Adoptions and Maintenance Act, 1956.

The dispute arose from a partition suit filed by a son who had been given in adoption in 1974 at the age of 23-24 years. The natural father died intes...

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Bombay High Court Allows Writ Petition Seeking Mandamus for Assessment and Out-of-Charge Order for Imported Goods. Customs Authorities Directed to Process Bill of Entry and Allow Clearance Under Correct Tariff Heading.

The petitioner, Cisco Commerce India Private Limited, filed a writ petition before the Bombay High Court seeking a mandamus directing the customs auth...

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Supreme Court Rejects Recusal Plea in Land Acquisition Reference. Judge Who Decided Smaller Bench Can Sit in Larger Bench to Reconsider Same Issue as Bias Plea Based on Extrajudicial Factors.

This order arises from a reference to a five-judge Constitution Bench of the Supreme Court of India concerning the interpretation of Section 24 of the...

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...