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Bombay High Court Quashes DGFT Order Cancelling Advance Authorisation and EPCG Licences for Optical Fibre Manufacturer — Violation of Natural Justice and Non-Application of Mind. Petitioner's licences restored as cancellation was based on irrelevant considerations and without proper hearing.

The petitioner, Ashwini Ashish Dighe, proprietor of Sunteck Telecommunications, a manufacturer of optical fibres, filed a writ petition challenging th...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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High Court of Karnataka Upholds Sugar Factory's Right to Export Subsidy Under Sugar Development Fund Act, 1982. Internal transport and freight charges subsidy cannot be denied on ground of non-compliance with procedural requirements where substantive entitlement is established.

The Union of India and the Chief Director (Sugar) filed an intra-court appeal under Section 4 of the Karnataka High Court Act against an order dated 1...

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Bombay High Court Allows Writ Petition Challenging Rejection of ARE-1 Forms as Proof of Export Under Advance Authorisation Scheme. Court Holds That ARE-1 Forms Are Valid Proof of Export Under Paragraph 4.25 of Handbook of Procedures 2009-14 and Quashes Show Cause Notice.

The petitioner, Larsen & Toubro Limited, a company incorporated under the Indian Companies Act, 1913, challenged a Letter dated 1-12-2016 and a Show C...

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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...