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Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

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Madras High Court Dismisses FCI's Appeal in Customs Duty Refund Case — Limitation for Appeal Under Section 128 Cannot Be Condoned. Import of Section 129A to condone delay in first appeal under Section 128 is impermissible as Customs Act is a complete code.

The Food Corporation of India (FCI) filed a Civil Miscellaneous Appeal under Section 130(1) of the Customs Act, 1962 read with Section 104 of CPC, cha...

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High Court of Karnataka Dismisses Appeal by Industrial Development Board in Suit for Declaration and Injunction — Board's Failure to Prove Title and Possession Leads to Dismissal of Appeal.

The appeal was filed by the Karnataka Industrial Areas Development Board (KIADB) and its officers against the judgment and decree dated 12.12.2012 pas...

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High Court Allows Accused to File Affidavit in Lieu of Oral Evidence in NI Act Case — Section 145(2) of Negotiable Instruments Act, 1881 Permits Accused to Give Evidence on Affidavit, Reversing Trial Court's Rejection.

The petitioner, Afzal Pasha, was the accused in a complaint filed under Section 138 of the Negotiable Instruments Act, 1881, pending before the XIV Ad...

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Bombay High Court Allows Appeal Against Return of Plaint in Suit for Specific Performance of Land in Delhi. Leave under Clause XII of Letters Patent Granted by High Court Survives Transfer to City Civil Court Under Section 16(d) CPC.

The appellant, Nouveau Exports Pvt. Ltd., filed a suit for specific performance of an agreement for sale dated 20th October 2000 in respect of propert...