Search Results for "Confiscation"

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Supreme Court Upholds Customs Authorities in Classification Dispute Over Imported Goods as High Speed Diesel. Goods Classified as Prohibited High Speed Diesel Under Customs Tariff Act, 1975, Leading to Confiscation and Penalties Under Customs Act, 1962.

The dispute centered on the classification of imported goods by three appellant companies, who declared them as Base Oil under Chapter Heading 2710196...

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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...

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Supreme Court Allows Priority to Secured Creditors Over Attached Assets in NSEL Scam Case. Secured Creditors Under SARFAESI Act and RDB Act Have Priority Over Attachments Under PMLA and MPID Act, and Moratorium Under IBC Does Not Bar Execution Against Properties Attached Under MPID Act.

The Supreme Court in this judgment addressed two priority questions of law arising from the NSEL scam, where the petitioner, National Spot Exchange Li...

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"State of Maharashtra v. Deepak Buradkar: A Clash of Law, Ownership, and Justice" Balancing rights, procedural rigor, and allegations of malice in timber trade.

This case deals with a legal battle over the confiscation of timber logs, allegations of unauthorized transportation, malicious prosecution, and the e...

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"Bombay High Court Quashes Decades-Old Show Cause Notice: Justice Delayed Is Justice Denied" "Excessive delay in adjudication renders the process violative of natural justice, says the Court."

The Bombay High Court quashed a 21-year-old adjudication process initiated by a show cause notice (SCN) issued in 2003 against M/s Esjaypee Impex Pvt....

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"High Court Quashes Obscenity Confiscation of Artistic Nudes – Upholds Artistic Freedom and Contemporary Standards" "Art is not Obscenity – Customs Authorities Directed to Release Confiscated Artworks."

Facts and Procedural History Parties Involved Petitioner: B.K. Polimex India Private Limited Respondents: Union of India, Central Board of In...

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Supreme Court Dismisses Abhishek Banerjee & Rujira Banerjee's Plea Against ED Summons. Money laundering case involving coal theft proceeds worth ₹168 crores; summons upheld, ED’s territorial jurisdiction recognized.

The Supreme Court of India upheld the summons issued by the Directorate of Enforcement (ED) under Section 50 of the Prevention of Money Laundering Act...

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Court Sets Aside Customs Order Confiscating Imported Medical Equipment. High Court rules in favor of Hemant Surgical Industries Ltd., finding no violation of hazardous waste regulations in the import of used haemodialysis machines.

The petitioner,  challenged the impugned order dated 21st April 2021 issued by the Customs Department, which had confiscated used haemodialysis machi...