Search Results for "Excise Commissioner"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...

Search Results for "Excise Commissioner"

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High Court

Bombay High Court Allows Reference in Sales Tax Case — Sale to Purchaser's Branches in Another State Constitutes Inter-State Sale Under Section 3(a) of Central Sales Tax Act, 1956. Movement of Goods from Maharashtra to Vapi and Silvasa Occasioned by Sale, Hence Inter-State Sale.

12 Aug 2010

The applicant, M/s K.C. Metal Industries, a manufacturer and seller of copper strips and bars registered under the Bombay Sales Tax Act, 1959 and the ...

High Court

Bombay High Court Quashes Demand for Bank Guarantee in Customs Valuation Dispute — SVB Proceedings Must Be Concluded Before Demanding Differential Duty. The court held that the demand for bank guarantee for differential duty on imports from related parties before completion of Special Valuation Branch proceedings is arbitrary and unsustainable under Section 14 of the Customs Act, 1962 and Circular No. 5/2016-Customs.

20 Dec 2022

The petitioner, Pernod Ricard India Private Limited, a company engaged in manufacturing, blending, and selling Indian made foreign liquor, filed a wri...

High Court

Bombay High Court Allows Appeal by Commissioner of Customs in CHA Licence Cancellation Case — Failure to Verify Importer's Identity Under Regulation 14(d) of CHALR, 1984 Justifies Cancellation. The Court held that the CESTAT erred in setting aside the cancellation on the ground of leniency and that the CHA's obligation to verify the importer's identity is mandatory.

31 Oct 2018

The case involves an appeal by the Commissioner of Customs (General), Mumbai, against an order of the Customs Excise and Service Tax Appellate Tribuna...

High Court

Bombay High Court Allows Customs Appeal Against CESTAT Order for Provisional Release of Seized iPhones. Ownership Dispute Precludes Release Under Section 110A of Customs Act, 1962.

8 Sep 2022

The Commissioner of Customs (Import), Mumbai, appealed against an order dated 23 June 2022 passed by the Customs, Excise and Service Tax Appellate Tri...

High Court

Bombay High Court Dismisses Writ Petition Challenging Rejection of Octroi Refund Claim for Delay and Lack of Proper Documentation. Petitioner failed to comply with procedural requirements under Section 194(2) of the Mumbai Municipal Corporation Act, 1888 for claiming refund of octroi paid on imported goods.

21 Dec 2022

The Petitioner, Hyprecision Hydraulik, entered into a contract with the Indian Navy on 15 July 2015 for repair, refit, and service of spare parts. A w...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

28 Feb 2020

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

High Court

Bombay High Court Quashes Demand Notice for Unauthorized Change of Land Use in Leasehold Property — Petitioners Not Liable for Unauthorized Use by Tenant Without Prior Permission. Leasehold Property Dispute Under Maharashtra Land Revenue Code, 1966 — Demand for Additional Premium and Penalty Set Aside for Violation of Natural Justice.

18 Oct 2006

The petitioners, Tulsiram Rangwala Trust, Rikhiram T. Arora, and Shivram Enterprises (India) Pvt. Ltd., challenged a demand notice dated 30th March 20...

High Court

High Court of Karnataka Quashes Assessment Orders in Sand Contractor's Tax Dispute Due to Violation of Natural Justice. Orders passed without providing copies of inspection reports and without proper hearing set aside.

26 Mar 2013

The petitioner, Sri Chikkabasavaraju, a sand contractor from Mandya District, filed writ petitions under Articles 226 and 227 of the Constitution of I...

High Court

High Court Answers Substantial Question of Law in Customs Appeal on Validity of CHALR Disciplinary Proceedings Despite Non-Joinder in Show Cause Notice. Non-Joinder of Customs House Agent as Co-Noticee Under Customs Act Does Not Vitiate Independent Disciplinary Action Under CHALR 1984.

6 Oct 2010

The appeal arose from a decision of the Customs, Excise & Service Tax Appellate Tribunal that set aside the cancellation of a Customs House Agent lice...

High Court

Karnataka High Court Considers Validity of Reassessment Notices Issued Under Section 148 of the Income Tax Act, 1961. Core Contention Revolves Around Limitation Period and Applicability of Section 150 in Light of Tribunal Order Quashing Original Assessment.

21 Aug 2025

The writ petitions were filed by LTIMindtree Limited, a public limited company engaged in software development and export, challenging reassessment pr...

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