Delhi High Court
Subsequent Notice U/S 28(4) Customs Act Cannot Be 'Supplementary' To Prior Notice U/S 28(1), Both Provisions Operate In Separate Fields: Delhi HC
The Delhi High Court has held that notices under Section 28(1) and Section 28(4) of the Customs Act 1962 operate in different scenarios and even by an exaggerated stretch, cannot possibly be said to be interchangeably issued.Section 28 relates to recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. It provides for two separate types of notices:...
Delhi High Court Seeks NIA's Response On MP Engineer Rashid's Plea For Custody Parole To Attend Parliament Budget Session
Jammu and Kashmir MP Engineer Rashid on Wednesday moved the Delhi High Court challenging a trial court order denying him custody parole in a terror funding case registered under UAPA.Rashid has sought custody parole in order to enable him to attend the ongoing Parliament session. A division bench comprising Justice Prathiba M Singh and Justice Rajneesh Kumar Gupta sought response of the...
S.28(4) Customs Act | Genuine Disagreement With Department Regarding Classification Of Goods Not 'Suppression Of Facts' By Trader: Delhi HC
The Delhi High Court has held that merely because there is disagreement between the Customs department and a trader regarding the classification of the latter's goods for the purpose of levying duty, it does not mean that the trader has indulged in 'suppression of facts' from the Department.The expression is relevant in terms of Section 28(4) of the Customs Act, 1962, which provides for...
Complainant Has No Right To Be Heard In Bail Proceedings Under Juvenile Justice Act: Delhi High Court
The Delhi High Court has ruled that a complainant has no right to be heard at every stage of bail proceedings under the Juvenile Justice Act. “The involvement of the complainant remains a matter of judicial discretion rather than an enforceable entitlement, and the fundamental principle of juvenile justice i.e., "rehabilitation over retribution" must remain paramount in any...
Income Tax Rules | Centre's Power To Relax Conditions Under Rule 9C Exceptional & Discretionary, Not Ordinarily Subject To Judicial Review: Delhi HC
The Delhi High Court has made it clear that the power of the Central government to relax conditions prescribed under Rule 9C of the Income Tax Rules 1962, read with Section 72A of the Income Tax Act, 1962, is exceptional, discretionary and cannot ordinarily be subject to judicial review.In terms of Section 72A of the Act, the accumulated losses and unabsorbed depreciation of the...
Suspension Of Wrestling Federation Of India Revoked: Centre Tells Delhi High Court
The Central Government on Tuesday informed the Delhi High Court that the suspension of Wrestling Federation of India (WFI) by the Union Sports Ministry on December 24, 2023, has been revoked. An order to the said effect was passed by the Ministry of Youth Affairs and Sports on March 10. Vide the said order, the Centre has restored the recognition of WFI as a national sports federation...
S.36 Income Tax Act | Deduction For Bad Debt Allowed Only If Assessee Lends In Ordinary Course Of Banking/Money Lending Business: Delhi HC
The Delhi High Court has made it clear that allowance in respect of bad debts as an expense under Section 36 of the Income Tax Act, 1961, is permissible only if:(a) the debt was taken into account for computing the income of the assessee in the previous year in which the amount is written off or prior previous years; or (b) represents money lent in the ordinary course of business of banking...
Can AI Software Be Used To Trace Missing Persons? High Court Asks Delhi Police
The Delhi High Court has recently asked the Delhi Police to state if there is any artificial intelligence (AI) software which can be used for checking the whereabouts of persons who may have gone missing due to various reasons, including unstable medical conditions. A division bench comprising Justice Prathiba M Singh and Justice Dharmesh Sharma directed the Delhi Police to file a short...
Delhi High Court Issues Permanent Injunction Against Trademark Infringement Of Ramada International, Awards ₹10 Lakh Damages
The Delhi High Court has granted a permanent injunction in favour of the American hotel chain Ramada International, against trademark infringement by a party using the 'Ramada' mark as its corporate name.Ramada International (plaintiff) submitted that it adopted the trademark RAMADA in 1954 for its hotel in Arizona, USA. It stated that it franchises and manages over 900 hotels across more than...
S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court
The Delhi High Court has made it clear that an order cancelling GST registration of a trader with retrospective effect will not sustain unless the show cause notice preceding such decision reflects both the reasons and the authority's intent for retrospective cancellation.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “in the absence of reasons having...
Trademark Infringement: Delhi High Court Directs Manufacturer Of Counterfeit Products To Pay ₹11 Lakh To Puma
The Delhi High Court recently granted a permanent injunction in favour of Puma, restraining a manufacturer of counterfeit products from selling products under Puma's trademarks and its logos.Observing that the manufacturer engaged in a blatant act of counterfeiting, Justice Mini Pushkarna directed the manufacturer of counterfeit products to pay Rs. 11 lakh in damages and costs to Puma....
Delhi High Court Issues Permanent Injunction Against Trademark & Copyright Infringement Of Acquaguard's Spare Parts, Imposes ₹2 Lakh Costs
The Delhi High Court has granted permanent injunction in favour of Eureka Forbes Limited which owns 'Acquaguard', restraining a manufacturer of spare parts of water purification systems from infringing on its trademarks and copyrights.Eureka Forbes Limited (plaintiff) manufactures and sells water purifiers and its spares and consumables under the 'AQUAGUARD' and formative trademarks....