Customs — Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 — R. 9(2) [proviso (II-i))] — Notional fixation of the handling charges — Irrationality and arbitrariness — Rule stipulating 1% of the F.O.B...
Category - Latest Judgments
Latest Judgments of Supreme Court
Ashwani Kumar @ Ashu & Anr. v. State of Punjab
These appeals by special leave challenge the judgment and order dated 15.02.2008 passed by the High Court of Punjab and Haryana. Criminal Appeal Nos. 1041-1042 of 2008 are by Ashwani Kumar @ Ashu and Joginder Singh, Criminal...
Central Bank of India v. Jagbir Singh
A. Consumer Protection — Consumer Protection Act, 1986 — S. 21 — Revision — Delay in filing — Condonation of — Delay in filing the revision petition before it — The matter had to be processed at various levels — Time taken by the...
Control Print Limited & Anr.v. Narcotics Control Bureau & Ors.
Narcotics and Intoxicants — Narcotic Drugs and Psychotropic Substances Act, 1985 — S. 63 — Seizure of goods lodged in the customs bonded warehouse for clearance — It was stated that Petitioners, though aware of the Notification...
Matibar Singh v. State of U.P.
A. Penal Code, 1860 — Ss. 307 & 34 — Attempt to murder — Conviction and sentence — Appreciation of evidence — Common intention — Appellants “I” and “M”, allegedly attacked complainant with pistol and knife — There was...
W.B.O. Primary Teachers’ Assn. & Ors. v. Chairman, Ad-Hoc Committee, North & Ors.
The applicants shall give the following details along with an affidavit, with regard to the organizer teachers who claim right to be appointed as primary teachers in pursuance of order passed by this Court dated 2nd February...
K. Anbazhagan v. State of Karnataka and Ors.
A. Criminal Law — Criminal Trial — Practice and Procedure — Transfer of case — Criminal Procedure Code, 1973 — Ss. 24, 25, 25-A and 301(1) — Authority granted to represent the prosecution only before the Special Court and not in...
M/s. IVRCL Infrastructure & Projects Ltd. v. Commissioner of Customs, Chennai
A. Customs Act, 1962 — S. 25 (1) — Customs duty — Payment of — Exemption from — Eligibility criteria — If to be construed strictly or liberally — Under notification dt. 1-3-2001, certain items were exempted from payment of...
Department of Income Tax v. Vodafone Essar Gujarat Ltd. & Anr.
Income Tax — Liability to pay — Tax statutorily due from the transferor or transferee company — Recovery of — Held, Department is entitled to take out appropriate proceedings — SLP is liable to be dismissed — Income Tax Act, 1961...
The Commnr. of Income Tax, Cochin v. The Dhanalekshmi Bank Ltd.
Income Tax — Business expenditure — Penalty imposed by RBI, was claimed by respondent Bank as business expenditure — Having regard to the pettiness of the amount, Supreme Court declined to consider the issue on merits —...