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Bombay High Court Dismisses Petitions Challenging Retrospective Amendment to Foreign Trade Policy and Customs Notification. Court Holds That Importers Have No Vested Right in Export Obligation Period and Retrospective Amendment Is Valid to Prevent Misuse of Duty Exemption Scheme.

The Bombay High Court dismissed two writ petitions challenging the validity of Notification No.2(RE 2013)/2009-14 dated 18th April 2013, which retrosp...

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Madras High Court Dismisses Department's Appeal in Customs DFIA Scheme Conversion Case. Circular No.36/2010 Held Directory, Not Mandatory, Allowing Amendment of Shipping Bills Beyond Time Limit.

The case involves appeals filed by the Commissioner of Customs (Export) against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

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Bombay High Court Allows Writ Petition Challenging CBEC Office Memorandum on Cenvat Credit Reversal in DFIA Cases — Reversal of Credit with Interest Before Clearance of Export Goods Does Not Constitute Availment of Credit Under Paragraph 4.2.6 of Foreign Trade Policy 2009-2014.

The petitioner, Steelco Gujarat Limited, a public limited company engaged in manufacturing, obtained a Duty Free Import Authorisation (DFIA) dated 29t...

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Bombay High Court Dismisses Writ Petition for Revalidation of DFIA Licenses Due to Availability of Statutory Alternative Remedy. Petitioner failed to avail appeal remedy under Section 9(5) of Foreign Trade (Development and Regulation) Act, 1992 within prescribed period.

The petitioner, M/s. Oriental Export Corporation, filed a writ petition under Article 226 of the Constitution of India seeking a direction to the resp...

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High Court Quashes Prosecution Against Accused in Customs Act Case for Non-Compliance with Section 138(b) of Customs Act, 1962 — Delay in Filing Complaint Not Explained. Complaint Filed Beyond One-Year Limitation Period Without Any Extension or Explanation, Hence Liable to Be Quashed.

The petitioner, Imtiaz Ahmed, was arraigned as Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Ka...

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High Court of Karnataka Dismisses Revenue's Appeal in Customs Case — CESTAT's Finding of Baseless Charges Upheld. Penalty Dropped as Evidence Lacked Direct Link to Respondent Under Customs Act, 1962.

The appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962 against the orders of the Customs, Excise and Service T...