Search Results for "Section 127C"

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Search Results for "Section 127C"

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High Court

Bombay High Court Upholds Cancellation of Vehicle Registration in Customs Duty Evasion Case — Petitioner Not a Bona Fide Purchaser Without Notice. Registration Cancellation Under Section 55(5) of Motor Vehicles Act, 1988 Upheld as Vehicle Was Fraudulently Imported Availing Customs Duty Exemption for Diplomatic Officer.

2 Dec 2025

The petitioner, Imran Humayun Chandiwala, filed a writ petition under Article 227 of the Constitution of India challenging an order dated 9 September ...

High Court

Bombay High Court Allows Settlement Application in Customs Duty Case — Settlement Commission Cannot Reject Application on Grounds Not Specified in Section 127B of Customs Act, 1962. The court held that the conditions for rejection of a settlement application are only those enumerated in Section 127B(1) of the Customs Act, 1962, and the Settlement Commission cannot impose additional conditions such as requiring the applicant to admit the entire duty liability before filing the application.

21 Nov 2016

The petitioner, M/s Auto Creaters, filed a Writ Petition under Article 226 of the Constitution of India challenging the common order dated 14th March ...

High Court

Bombay High Court Upholds Settlement Commission's Majority Decision Rejecting Settlement Application in Customs Duty Evasion Case. Majority view prevails over minority view under Section 127I of the Customs Act, 1962 when there is a difference of opinion among Members.

16 Sep 2016

The petitioners, Under Water Services Company Limited and others, filed a Writ Petition under Article 226 of the Constitution of India challenging the...

High Court

Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse.

25 Jun 2015

The appellants, including M/s C S India and its partners, filed a writ appeal before the Karnataka High Court challenging the order of a learned Singl...

High Court

Bombay High Court Directs Customs to Refund Sale Proceeds with Interest Following Settlement Commission Order. Failure to Implement Settlement Order Within Reasonable Time Amounts to Unjust Enrichment and Arbitrary Action Under Article 226.

3 Apr 2013

The Petitioner, Vishnu M. Harlalka, approached the Bombay High Court under Article 226 of the Constitution seeking implementation of an order dated 9 ...

High Court

Bombay High Court Upholds Settlement Commission Order Allowing Exemption for Imported Ferrari Despite Temporary UK Registration. Temporary registration for transit purposes does not disqualify a vehicle from exemption under Notification 21/2002-CUS as 'new, not registered anywhere prior to importation'.

26 Apr 2012

The case involves a challenge by the Commissioner of Customs (Import) against an order of the Settlement Commission under Section 127C(5) of the Custo...

High Court

Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order in Customs Duty Case. Settlement Commission's order upheld as valid exercise of power under Section 127H of Customs Act, 1962 granting immunity from interest.

13 Oct 2010

The Union of India, through the Commissioner of Customs, filed a writ petition under Article 226 of the Constitution of India challenging an order dat...

High Court

Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order in Central Excise Duty Evasion Case. Petitioner, a 100% EOU, cleared goods to DTA without permission and duty payment, leading to demand of Rs. 33,96,718/-.

10 Aug 2010

The petitioner, M/s. Viva Herba Pvt. Ltd., a 100% Export Oriented Unit (EOU) engaged in manufacturing vegetable extracts, filed a writ petition under ...

High Court

Bombay High Court Dismisses Petition Challenging Settlement Commission Orders in Customs Duty Under-Invoicing Case. Settlement Commission's Rejection of Settlement Application Upheld as Proper Exercise of Discretion Under Section 127H of Customs Act, 1962.

27 Jul 2010

The petitioner, M/s Paul Industries, imported electronic goods during 1995-96 and was issued a show cause notice on 11th June 1999 by the Directorate ...

High Court

Bombay High Court Dismisses Petition Challenging Settlement Commission Order Rejecting Premature Application in Fraudulent Export Case. Settlement Commission's Rejection of Application as Premature Upheld as No Show Cause Notice Issued Under Customs Act, 1962.

10 Aug 2006

The petitioners, M/s Petrosolv India Co. and its partner, filed a writ petition challenging an order dated 13 July 2006 passed by the Settlement Commi...

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