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Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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Bombay High Court Quashes Detention Order Under COFEPOSA Due to Unexplained Delay. Delay of 10 Months Between Release on Bail and Detention Order Held to Snap Live Link, Vitiating Preventive Detention Under Section 3(1) of COFEPOSA, 1974.

The petitioner, wife of the detenu Shyam Dharmadas Amlani, challenged the detention order dated 15th October 2005 passed by the State Government under...

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Bombay High Court Quashes FIR Against Petitioners in Food Adulteration Case — No Offence Made Out Under Food Safety and Standards Act, 2006. Sale of 'Mint' and 'Saunf' Products Not Prohibited Under Section 26(2)(i) of FSS Act, 2006 as They Are Not 'Food' as Defined.

The petitioners, Anand Ramdhani Chaurasia and Vijay Banarasi Chaurasia, were engaged in the business of selling 'Mint' and 'Saunf' products. On 12th J...

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Bombay High Court Allows Release of Seized Currency to Petitioners in Railway Police Case — No Link to Offence Established. Section 457 CrPC empowers courts to order interim custody of property when seizure is not connected to any offence, and the person from whom it is seized is entitled to its return.

The petitioners, Ranjitji Gambhirji Thakur and Mitesh Chandrakant Patel, filed a Criminal Writ Petition before the Bombay High Court challenging the o...