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High Court of Bombay Adjudicates Writ Petition Challenging Constitutional Validity of Section 88 of Finance Act, 2004. Petitioner, a tyre manufacturer, contended that the cut-off date of 1 April 2000 for utilization of Additional Excise Duty credit is arbitrary and violates Article 14.

The petitioners, CEAT Limited, engaged in the manufacture of tyres, filed a writ petition under Article 226 of the Constitution of India challenging t...

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Supreme Court Dismisses Appeals by Manufacturers in Sikkim Seeking Exemption from Education Cess and NCCD. Exemption Notification Strictly Construed; Cesses Not Covered as They Were Imposed by Separate Finance Acts After the Notification.

The Supreme Court dismissed two civil appeals filed by M/s. Unicorn Industries and Akshay Ispat and Ferro Alloys Private Limited against the judgment ...

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Bombay High Court Dismisses Petition Challenging Customs Show Cause Notice for Alleged Misdeclaration of Imported Goods. Court holds that disputed questions of fact regarding valuation and classification cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution of India.

The petitioners, Globotrans Prologistix Pvt. Ltd. and Naim Shaikh, filed a writ petition under Article 226 of the Constitution of India before the Bom...

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Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...

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Bombay High Court Quashes Customs Detention Order in Smart Plug Import Dispute — No Import Licence Required Under WPC Rules. Court holds that smart plugs without Wi-Fi or Bluetooth capability do not require import licence under the Indian Telegraph Act, 1885 or WPC Rules, and directs release of goods.

The petitioner, SYSKA LED Lights Pvt. Ltd., a company engaged in import and manufacture of light products, imported smart plugs vide Bill of Entry No....

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WRIT PETITION NO.388 OF 2016

The petitioners, a company importing and supplying ATMs to State Bank of India, filed a writ petition under Article 226 of the Constitution challengin...

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Bombay High Court at Goa Hears Writ Petition Challenging DRI Circular on Iron Ore Export Duty Classification. Court Finds Alternate Remedy Not a Bar Where Vires of Circular and Constitutional Issues Are Raised.

The writ petition under Article 226 of the Constitution of India was filed before the Bombay High Court at Goa by V. M. Salgaocar and Brother Pvt. Ltd...

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Bombay High Court Allows Rebate of Education Cess on Exported Goods in Central Excise Matter — Education Cess Held to Be Part of Excise Duty for Rebate Purposes Under Rule 18 of Central Excise Rules, 2002 and Section 37B of Central Excise Act, 1944.

The judgment concerns two writ petitions: one by M/s Ispat Industries Limited challenging an order dated 30 November 2004 passed by the Deputy Commiss...