Blog Archives

MP High Court Stays RBI Circular For Controlling Urban Cooperative Banks

Mahanagar Nagrik Sahakari Bank Maryadit Vs Union of India And Others (Madhya Pradesh) Reserve Bank of India Circular Dated 25th June 2021; related to RBI control over Urban Co-Operative Banks; Stayed by Hon’ble MP High Court Jabalpur. While hearing a writ petition challenging constitutionality of Banking Regulation (Amendment) Act, 2020, and consequential Circular dated 25 […]

Orissa HC exempts vessel from custom duty as notification cannot have retrospective application

Petitioner’s imported vessels namely; ‘Jag Arnav’, ‘Jag Ratan’ and ‘Jag Rani’ were exempted from the payment of custom duty when they were first called in Indian Port. The Petitioner’s contention relied on the fact that the Exemption Notification 2012 which levied custom duty on imported vessels was passed after the import of their vessel and cannot have a retrospective application. Hence exempted the Petitioner from the payment of custom duty

Amendment in Bill of Entry cannot be denied when mistake is by Revenue Authorities

Sony India Pvt Ltd Vs Union of India & Another (Telangana High Court) It is the duty and responsibility of the Assessing Officer / Assistant Commissioner to correctly determine the duty leviable in accordance with law before clearing the goods for Home consumption. The assessing officer instead, having failed in correctly determining the duty payable, […]

Telangana HC directed Customs Commissioner to amend BOE so as to enable importer to take refund of excess CVD paid

In M/s. Sony India (P) Ltd. v. Union of India [Writ petition no. 4793 of 2021 dated August 12, 2021] the Hon’ble Telangana High Court directed the Custom Commissioner to amend the Bill of Entry (BOE) so as to enable the Importer to claim refund of excess Countervailing Duty (CVD) paid. Facts: M/s Sony India […]

HC rejects Plea Seeking Waiver Of Detention Charges Imposed By ICDs & CFSs During Lockdown

Polytech Trade Foundation Vs Union of India (Delhi High Court) Conclusion: These are all issues involving disputed questions of fact, not amenable to adjudication under Article 226 of the Constitution of India. It is not open to the Court – just as it was not open to the executive authorities – to approach the matter solely […]

SVLDRS 2019: ‘Redemption fine’ is a kind or type of ‘penalty’

Jay Shree Industries Vs Union of India (Allahabad High Court) Whether ‘redemption fine’ falls within the meaning of the word ‘penalty’ used in section 129 of the Scheme, we find neither word has been defined under the Scheme or the Rules framed thereunder or the principal Act, namely the Central Excise Act, 1944. Indisputably, the […]

Karnataka HC orders for appearance through Video Conferencing for summon issued

The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issued an Interim Order dated August 12, 2021] wherein it ordered the Pellagic Food Ingredients Private Ltd. (Petitioner) for the appearance through video conference in response to summons issued under Section 108 of Customs Act, 1962 […]

HC allows Provisional Release of Cargo on duty payment, Bond & Bank Guarantee

Commissioner of Customs Custom House Vs Venkateshwara Paper Boards (Madras High Court) the request for mutilation was much after seizure of the goods. On and after 31.01.2020, stock lot goods are prohibited. Therefore, the issue would be if there are three varieties of paper bundled into one, whether it would fall within the definition of […]

HC denies Bail to alleged Habitual Offender of Smuggling Gold & Silver

Vijay Baid Vs Assistant Director (Chhattisgarh High Court) From perusal of Section 135 of the Act, 1962, it is evident that the punishment for committing offence under Section 135 of the Act, 1962, is upto seven years. Learned counsel for the petitioners relying upon the provisions of this Act, would submit that as per Section […]

HC explains period for which interest payable on pre-deposit refunded

M/s. Maithan Ceramics Limited Vs The Commissioner of Central Tax (Andhra Pradesh High Court) An analysis of the aforesaid statutory morphism would show while the original provision stipulated interest would be payable at a rate specified in Section 27A after expiry of three months from the date of communication of the order of the appellate […]

No anticipatory bail granted to journalist who alleged of cheating depositors through ponzi schemes

High Court had refused to grant anticipatory bail to assessee-journalists who being accused of cheating depositors through Ponzi schemes as assessee had been indicted in an economic offence which was of serious in nature and the larger angle of conspiracy with regard to patronage of political and other persons in growth of such ponzi firms were required to be unearthed, no effective investigation could be made by the police by enlarging assessee on pre-arrest bail, even if he was ready and willing to cooperate with the investigation by remaining on pre-arrest bail.

Offence under FEMA – Distinction between two stages of adjudication process

J P Morgan India Private Limited Vs Special Director, Directorate of Enforcement and Anr. (Delhi High Court) Brief: Offence under FEMA – Distinction between the two stages of the adjudication process – eligible reasons by the respondent no. 1 for the formation of opinion to proceed with the inquiry against the petitioner. Our Comments: The […]

No rejection of request for conversion to drawback-cum-advance authorization’ shipping bills without giving proper opportunity of hearing

M/s. Accoladee Vs Commissioner of Customs (Madras High Court) Brief: Conversion of the shipping bill from ‘drawback shipping bills to drawback-cum-advance authorization’ shipping bills. It is revealed that the advance authorization licence taken by the petitioner is not disputed. Our Comments: In the present case, petitioner is a manufacturer and exporter of garments. In the […]

EPCG scheme Non-mentioning of authorisation in case of third-party exports is not fatal

YSI Automotive India Pvt. Ltd. Vs Commissioner of Customs (Madras High Court) EPCG scheme Non-mentioning of authorisation in case of third-party exports is not fatal: The Madras High Court has held that the requirement of mentioning EPCG licence of the manufacturer in the shipping bill, in case of third-party exports, though mandatory as per Para […]

Limitation period for filing a suit for malicious prosecution against customs authorities

The suit for malicious prosecution having been filed on 11th April 2008 which was within the period of one year, was therefore well within the limitation prescribed under The Limitation Act, 1963. Hence, the suit was well within limitation, as the period of limitation under Section 3 and Section 12 of the Limitation Act, 1962, r/w Entry 74 of the Schedule of the Limitation Act, would have ended only on 12th April 2008, which was one day after the date when the suit for malicious prosecution was presented by the Plaintiff/Respondent.