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High Court

Bombay High Court Dismisses Revenue's Appeal in Central Excise Case Regarding Duty on Control Samples Consumed Within Factory. Court Holds That Samples Drawn for Testing and Destroyed Within Factory Premises are Not 'Removed' Under Central Excise Act, 1944, and Thus Not Dutiable.

8 Dec 2010

The dispute concerned the levy of central excise duty on control samples drawn for testing by a manufacturer of bulk drugs. The assessee, RPG Life Sci...

High Court

Bombay High Court Dismisses Petition Challenging Valuation of Physician's Free Samples Under Central Excise Act. Free samples of medicines are excisable goods and must be valued under Rule 4 of Central Excise Valuation Rules, 2000 based on price of comparable goods sold in the market.

28 Sep 2006

The petitioners, Indian Drugs Manufacturer's Association and M/s. Emil Pharmaceuticals Industries Pvt. Ltd., challenged Circular No. 813 dated 25/4/20...

High Court

Bombay High Court Dismisses Challenge to Re-testing of Narcotic Samples in NDPS Case. Court Holds That Sending Reserved Sample to CFSL Does Not Prejudice Accused's Right to Fair Trial Under NDPS Act.

27 Oct 2023

The applicant, Michael Onyeka Jude, challenged an order dated 10.07.2023 passed by the learned Special Judge for NDPS at Mumbai, which allowed the app...

High Court

High Court of Bombay at Goa Dismisses State's Petition in Drugs and Cosmetics Act Case — Magistrate's Refusal to Send Sample to Central Drugs Laboratory Without Notice to Manufacturer Upheld. The court held that the right of the accused under Section 25(4) of the Drugs and Cosmetics Act, 1940, to have the sample tested at the Central Drugs Laboratory is a valuable right and cannot be defeated by the prosecution's failure to comply with procedural requirements.

4 Dec 2025

The State of Goa, through the Assistant Drug Controller, filed a criminal writ petition challenging the order of the Judicial Magistrate First Class, ...

High Court

Bombay High Court Quashes Criminal Proceedings in Food Adulteration Cases Due to Non-Compliance with Mandatory Sampling Procedures Under Food Safety and Standards Act, 2006. Failure to Follow Section 47 and Rule 2.4.2 of the Manual of Procedures Renders Prosecution Invalid.

4 Mar 2016

The Bombay High Court at Aurangabad, through a common judgment, allowed three criminal writ petitions challenging the validity of criminal proceedings...

High Court

High Court of Karnataka Quashes Criminal Proceedings Against Drug Manufacturer in NSQ Case Due to Prejudicial Delay in Testing. Delay of 20 Months in Analysis of Drug Sample Violated Right to Challenge Government Analyst's Report Under Section 25(3) of Drugs and Cosmetics Act, 1940.

30 Aug 2024

The criminal petition under Section 482 of the Code of Criminal Procedure, 1973, was filed by M/s Zim Laboratories Ltd. and its officers (the manufact...

High Court

Bombay High Court Quashes Criminal Proceedings in Legal Metrology Case — Non-Compliance with Sampling Rules. Failure to Follow Section 29(6) of Standards of Weights and Measures Act, 1976 and Rule 23 of Standards of Weights and Measures (Enforcement) Rules, 1985 Renders Seizure and Prosecution Invalid.

26 Oct 2016

The applicants, Colgate-Palmolive (India) Ltd. and its Deputy Company Secretary, filed a criminal application under Section 482 of the Code of Crimina...

High Court

Bombay High Court Upholds Acquittal in Food Adulteration Case Due to Denial of Right to Re-Analysis. Accused Acquitted as Sample Became Unfit for Analysis Under Section 13(2) of Prevention of Food Adulteration Act, 1954.

6 Mar 2018

The State of Maharashtra filed three appeals against the acquittal of the accused Harishchandra Sadhuram Agarwal, a vendor and proprietor of a kirana ...

Supreme Court

Supreme Court Examines Legality of Order Compelling Accused to Provide Voice Sample for Investigation Purposes. Court Considers Scope of Self-Incrimination Protection and Implied Powers of Magistrate Under Criminal Procedure Code and Identification of Prisoners Act.

1 Aug 2026

The Supreme Court heard an appeal arising from a criminal investigation where the police sought a voice sample of the appellant, Ritesh Sinha, to comp...

High Court

Bombay High Court Quashes Criminal Proceedings Against Company Officials in Insecticide Act Case Due to Non-Joinder of Manufacturing Company and Expiry of Sample Shelf Life. The court held that without the company being arraigned as an accused, vicarious liability cannot be imposed on its officers, and the expiry of the sample's shelf life deprived the accused of their statutory right to get the sample tested from a third laboratory under Section 24(3) of the Insecticides Act, 1968.

22 Jan 2018

The petitioners, accused Nos. 2 and 3 in R.C.C. No. 479/2015 pending before the Chief Judicial Magistrate, Parbhani, filed a criminal writ petition un...

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