Search Results for "confiscation"

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Search Results for "confiscation"

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High Court

Bombay High Court Allows Writ Petitions Challenging Customs Duty Demand on Imported Textile Machinery — Holds That Show Cause Notice Issued Beyond Limitation Period Under Section 28 of Customs Act, 1962 Is Time-Barred. The court quashed the show cause notice as the department failed to establish any fraud or suppression to justify the extended period of limitation.

20 Feb 2026

The petitioners, Karl Mayer STOLL Textilmaschinenfabrik GmbH and M/s. Karl Mayer India Private Limited, imported textile machinery and cleared the goo...

High Court

"State of Maharashtra v. Deepak Buradkar: A Clash of Law, Ownership, and Justice" Balancing rights, procedural rigor, and allegations of malice in timber trade.

5 Dec 2024

This case deals with a legal battle over the confiscation of timber logs, allegations of unauthorized transportation, malicious prosecution, and the e...

High Court

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.

25 Oct 2024

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 ...

High Court

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.

30 Jul 2024

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

Supreme Court

Supreme Court Dismisses Application Seeking Clarification on Wildlife Protection Advisory - Upholds Amnesty Scheme and Immunity from Prosecution. Court held that Advisory dated 11.06.2020 remains valid as amnesty scheme under Wild Life (Protection) Act, 1972, and declarants are immune from prosecution under Amendment Act due to constitutional prohibition on retroactive criminal legislation under Article 20(1).

27 Mar 2023

The Supreme Court of India dismissed a miscellaneous application seeking clarification of its earlier order dated 08.08.2022 regarding the Wildlife (P...

High Court

High Court of Karnataka Allows Revision Petition for Release of Attached Property in Corruption Case — Legal Representatives Entitled to Property of Deceased Accused Under Section 457 Cr.P.C. The court held that property attached during trial cannot be retained indefinitely after the accused's death and must be released to legal representatives subject to conditions.

23 Aug 2019

The present revision petition was filed by the legal representatives of the deceased accused, S.T. Goudar, who was facing trial in Special Case (PCA) ...

High Court

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.

4 Jun 2019

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...

High Court

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.

22 Feb 2019

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...

High Court

Bombay High Court Allows Revision Against Dismissal as Time-Barred in Essential Commodities Act Case — Seized Wheat Ordered to be Released to Acquitted Owner. The Court held that upon acquittal, the owner is entitled to return of seized goods, and the Collector cannot retain them under Section 6-C of the Essential Commodities Act, 1955.

29 Nov 2017

The applicant, Satish Bansilal Somani, was the owner of 300 bags of wheat (50 kg each) seized on 26 July 2005 while in transit. A criminal case (S.C.C...

High Court

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.

14 Jul 2011

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

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