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Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Petition Challenging Clarification Denying Kar Vivad Samadhan Scheme Benefit to Warehoused Raw Materials. Customs Authorities' Orders Declining KVSS Benefit for Imported Raw Materials Stored in Bonded Warehouse Upheld as Per Ministry Clarification.

The petitioners, ex-partners of M/s. Zuari Stainless Steel Industries, a 100% export-oriented unit, imported raw materials (steel sheets in coils) whi...

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Bombay High Court Dismisses Writ Petition Challenging Interest Demand on Bonded Goods Under Customs Act. Interest under Section 61(2) of the Customs Act, 1962 is Mandatory and Not Waivable Even for Delays Caused by Customs Authorities.

The petitioners, M/s SBEC Sugar Limited and its shareholder S.S. Agarwal, filed a writ petition under Article 226 of the Constitution of India challen...

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Bombay High Court Dismisses Insurer's Challenge to Arbitral Award in Marine Insurance Claim. The Court upheld the arbitrator's finding that goods destroyed by fire at a CFS warehouse were covered under the FOB clause of the Marine Cargo Open Policy.

The case involves a challenge by Tata AIG General Insurance Company Limited (the petitioner/insurer) to an arbitral award passed in favor of M/s. Manh...

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Bombay High Court Allows Petition Against Customs for Demurrage Charges Due to Delay in Assessment. Customs Department Directed to Bear Warehousing Charges for Inordinate Delay in Finalising Assessment of Imported Goods.

The petitioner, Apollo Paper Mills Ltd., imported second-hand machinery from the UK in 1995 to set up a paper manufacturing unit in Gujarat, seeking c...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 Notice. Failure to Inform Appellant of Right to Search Before Magistrate or Gazetted Officer Renders Recovery of Contraband Illegal and Conviction Unsustainable.

The appellant, Ms. Naomi Banda, a Zambian national, was convicted by a Special Judge under the Narcotic Drugs and Psychotropic Substances Act, 1985 (N...