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Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

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Bombay High Court Dismisses Petitions Challenging Service Tax on Renting of Immovable Property for Warehousing and Storage. Levy of Service Tax Under Section 65(105)(zzzz) of Finance Act, 1994 on Renting of Immovable Property for Commercial Use is Valid and Constitutional.

The petitioners, including Tulsidas Khimji Warehousing Pvt. Ltd. and others, filed writ petitions challenging the levy of service tax on renting of im...

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ARBITRATION PETITION (L) NO. 1793 OF 2013

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Bombay High Court Allows Writ Petitions Against Levy of Excise Duty on Fabrication and Construction of Structurals - Activities Do Not Amount to Manufacture Under Section 2(f) of Central Excise Act, 1944. Fabrication at site results in immovable property, not excisable goods.

The judgment concerns two writ petitions under Article 226 of the Constitution of India filed by M/s Shapoorji Pallonji & Co. and Ceat Tyres of India ...

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Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker.

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate...

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Gujarat High Court Quashes Collector's Order Changing Gamthal Land to Agricultural Land — Violation of Natural Justice and Lack of Jurisdiction. District Collector lacked authority to convert Gamthal land tenure without notice to landowners under Gujarat Land Revenue Code, 1879.

The writ applicants, Makhansinh Mulji Rajput and others, filed a Special Civil Application under Article 226 of the Constitution of India before the G...

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Bombay High Court Allows Writ Petition Challenging Auction Sale of Guarantor's Property Without Notice Under Maharashtra Cooperative Societies Act. Court holds that sale of property belonging to a guarantor without notice under Section 101 and Rule 107 is void and liable to be set aside.

The petitioner, Amit P. Modi, filed a writ petition challenging the auction sale of his property by the respondent no.5 society, for which he was a gu...