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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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NCLAT Dismisses Appeal of Operational Creditor in Insolvency Case Due to Defective Demand Notice and Limitation Bar. Section 9 Application Under I&B Code Fails as Date of Default is Later Than Demand Notice and Invoices are Time-Barred.

The Appellant, M/s. Metals and Metal Electric Private Limited, an operational creditor, filed an application under Section 9 of the Insolvency and Ban...

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Bombay High Court Quashes Show Cause Notice in Customs Valuation Case — Issue Already Adjudicated by CESTAT. Principle of Res Judicata Applied to Successive Show Cause Notices for Enhancing Invoice Value Under Customs Act, 1962.

The petitioner, M/s. Royal Oil Field Private Limited, entered into a contract on February 25, 2002 with M/s. IMX Port National Trading Corporation, Ca...

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Bombay High Court Dismisses Appeal Against Return of Plaint for Lack of Jurisdiction in Suit for Damages Against Foreign Company. Territorial Jurisdiction Determined by Place of Contract and Cause of Action, Not by Place of Performance of Warranty Obligations.

The appellant, Kalyanji Walji Private Ltd., filed a suit for damages against Sortex Limited (a UK company), Maharashtra Hybrid Seeds Co. Ltd. (respond...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Arbitration Dispute — No Interference Under Section 34 of Arbitration and Conciliation Act, 1996. Court Held That the Arbitral Award Was Not in Conflict with Public Policy and Did Not Suffer from Patent Illegality.

The petitioner, Hi Style India Pvt. Limited, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 challenging an Arbitral A...

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Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...

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Bombay High Court Dismisses Section 11 Application for Appointment of Arbitrator in Coal Supply Dispute Due to Absence of Arbitration Agreement in Purchase Orders. Tax Invoices with Arbitration Clause Not Binding as They Were Unilateral and Not Accepted by Respondent.

The applicant, Hitesh Coal Traders, filed an application under Section 11 of the Arbitration and Conciliation Act, 1996 seeking appointment of an arbi...