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High Court of Karnataka Dismisses Customs Department's Reference Application in Export Valuation Case. Tribunal's finding that facts were indistinguishable from precedent upheld, no question of law arises.

The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central E...

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Bombay High Court Quashes Confiscation of Souza and Padamsee Artworks as Obscene — Customs Officer's Personal Opinion Insufficient to Brand Art as Obscene Under Section 11 Customs Act, 1962. Artistic merit and community standards must be considered before declaring artworks obscene.

The petitioner, M/s. B. K. Polimex India Private Limited, imported seven artworks by world-renowned artists F.N. Souza and Akbar Padamsee from London ...

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High Court of Bombay at Goa Allows Customs Appeal, Upholds Confiscation of Cosmetics Imported Through Non-Notified Port. Import of Cosmetics Through Marmagoa Port Violates Rule 133 Read with Rule 43-A of Drugs and Cosmetics Rules, 1945, as Cosmetics Are Not Exempted Under Rule 132 and Schedule D.

The Commissioner of Customs, Goa, filed an appeal under the Customs Act, 1962, against an order of the Customs, Excise and Service Tax Appellate Tribu...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

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Bombay High Court Allows Release of Seized Vehicle in Sand Transportation Case - Orders Release on Payment of Royalty and Penalty. Seizure under Section 48(8) of Maharashtra Land Revenue Code, 1966 invalid without prior adjudication of unauthorised extraction under Section 48(7).

The petitioner, Neha Agre, filed a criminal writ petition seeking release of her vehicle (MH20AK7558) which was seized while carrying sand one brass i...

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High Court of Bombay at Goa Upholds Acquittal in Customs Act Case — No Evidence of Intent to Evade Duty. Foreign Currency Seizure Not Sufficient to Prove Offence Under Section 135(1)(c)(ii) of Customs Act, 1962 Without Proof of Mens Rea.

The case arises from an appeal by the Union of India against the acquittal of the respondent, Harish Muljimal Gandhi, by the Chief Judicial Magistrate...

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Bombay High Court Quashes Confiscation Order in Forest Offence Case — Petitioner's Wood Seized Without Proper Notice Under Section 61A of Indian Forest Act, 1927. Confiscation Proceedings Initiated Without Affording Opportunity of Hearing Violates Principles of Natural Justice.

The petitioner, Namdeo Narayan Dekate, filed a criminal writ petition before the Bombay High Court, Nagpur Bench, seeking quashing of an order dated 1...