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Bombay High Court Dismisses Complainant's Challenge Against Discharge of Accused in Import Export Act Case. Complaints under Section 5 of Import and Export (Control) Act, 1947 were not maintainable as the Act stood repealed and complaints lacked valid sanction.

The Deputy Chief Controller of Import & Export, Mumbai, filed separate complaints against various accused before the Metropolitan Magistrate, 19th Cou...

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Bombay High Court Allows Amendment of GSTIN in Bill of Entry Under Section 149 of Customs Act, 1962 — Petitioner's Request for Correction of GSTIN and Address in Bill of Entry Allowed as Permissible Amendment

The petitioner, Sinochem India Company Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated Octo...

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Bombay High Court Adjudicates Suit for Recovery of Damages Arising from Arbitration Award; Collaboration Agreement Obligations Disputed Between Corporation and Firm. Key Issue: Whether Defendants Liable for Breach of Export Contract Stemming from December 1968 Collaboration Agreement.

The Maharashtra Small Scale Industries Development Corporation Ltd., a government-owned company, entered into a collaboration agreement in December 19...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...

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Bombay High Court Dismisses Enforcement Directorate Appeals in FERA Contravention Cases Due to Lack of Evidence and Limitation. Held that mere suspicion cannot substitute proof and that adjudication proceedings under FERA must be initiated within a reasonable time.

The case involves a batch of appeals filed by the Union of India through the Enforcement Directorate against orders of the Appellate Tribunal for Fore...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...