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High Court of Bombay at Goa Dismisses Revenue Appeals and Allows Assessee Appeals in Customs and Excise Classification Dispute. Classification of goods under Customs Tariff and Central Excise Tariff determined based on technical literature and expert opinion, rejecting revenue's reclassification.

The judgment involves multiple appeals filed by the Commissioner of Customs & Central Excise and by M/s Twenty First Century Wire Rods Ltd. The core i...

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Bombay High Court Considers Administrator’s Report for Recovery of Diverted Estate Assets in Testamentary Suit. Court Appointed Administrator Seeks Directions Against Defendant for Unauthorized Diversion of Deceased’s Funds to Various Entities.

The matter concerned the administration of the estate of Purvez Burjor Dalal, who died in Mumbai on 7 December 2011. A testamentary suit was institute...

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Bombay High Court Quashes Provisional Attachment of Bank Account in GST Case — Attachment Without Show Cause Notice Violates Principles of Natural Justice. Section 83(1) of CGST Act, 2017 Requires Prior Notice and Opportunity of Hearing Before Attachment.

The petitioner, Kaish Impex Private Limited, a company engaged in the export of perfumes and compound fragrance oil and registered under the Goods and...

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Bombay High Court Allows Writ Petition Challenging CBEC Circular on Brand Rate of Drawback. Court holds that an exporter can claim Brand Rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 even after availing All Industry Rate under Rule 3.

The petitioner, Alfa Laval (India) Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging a Circular dated 30th Decemb...

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High Court of Bombay at Aurangabad Considered Challenge to Shirdi Sansthan Trust Resolution and Government Resolutions on Sanitation Funding. Petition Raised Questions of Statutory Utilization of Trust Funds under Shree Saibaba Sansthan Trust (Shirdi) Act, 2004 for Municipal Services.

The matter involved two connected proceedings before the Bombay High Court, Aurangabad Bench: Writ Petition No. 6703 of 2020 filed by Shirdi Nagar Pan...

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Bombay High Court Quashes Customs Confiscation Order for Used Haemodialysis Machines — Import Not Prohibited Under Hazardous Waste Rules. Used Medical Equipment Not Classifiable as 'Hazardous Waste' or 'Waste' Under Hazardous and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016.

The petitioner, Hemant Surgical Industries Limited, is engaged in importing, manufacturing, and supplying medical equipment. Since 2008, it has import...

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Bombay High Court Dismisses Second Appeal in Specific Performance Suit — Concurrent Findings of Fact Not Disturbed. Agreement for Sale Contained Contradictory Clauses Regarding Time for Performance, and Plaintiff Failed to Prove Readiness and Willingness.

The appellant (plaintiff) filed a Second Appeal against the concurrent dismissal of his suit for specific performance of an agreement for sale of a pl...