Customs Must Establish Foreign Origin Before Presuming Goods Were Smuggled: Allahabad High Court

The Allahabad High Court at Lucknow has recently held that the burden of proof under Section 123 of the Customs Act, 1962, does not shift to the person from whom goods are seized unless the customs authorities first establish that the goods are of foreign origin and were smuggled into India. it held that where nothing on the record connects the goods to smuggling, the presumption cannot be pressed into service at all. The Court applied the rule to silver bullion and to Indian...

Sale Of Counterfeit Apple Accessories Cannot Be Prosecuted As Copyright Offence: Gujarat High Court Quashes FIR

The Gujarat High Court on Monday quashed a copyright infringement FIR against a shopkeeper accused of selling counterfeit Apple accessories, ruling that the allegations essentially concerned trademark misuse rather than copyright infringement.Justice P.M. Raval observed that the FIR and seizure memo did not identify any specific literary or artistic work allegedly copied from Apple. “The dispute essentially pertains to the alleged falsification of a registered trademark on commercial...

Delhi High Court Blocks Websites Offering Fake MG Motor Dealerships, Orders ₹14.55 Lakh Lien

The Delhi High Court has recently blocked three websites allegedly being used to impersonate MG Motor and offer fake car dealerships to the public. Justice Jyoti Singh restrained those operating the websites from using MG's trademarks and branding or from claiming to represent the company or its agents.The court also directed the concerned domain registrars to suspend the three websites within 36 hours of receiving the order. Indian Overseas Bank was directed to mark a lien on the bank account...

Punjab & Haryana High Court Mandates CIN, DIR-12 For Cheque-Bounce Complaints Against Companies

The Punjab and Haryana High Court has recently directed that, from now on, cheque-bounce complaints against companies must carry the company's Corporate Identification Number (CIN) and a certified copy of Form DIR-12. The documents must help establish that the persons being arraigned were actually responsible for the company's affairs when the cheque was issued or dishonoured.The CIN is the company's unique identification number. The court wants it to be taken from the Ministry of Corporate...

Gujarat High Court Quashes DVO Reference Made A Day Before Assessment Became Time-Barred

The Gujarat High Court has quashed an Assessing Officer's reference to the Departmental Valuation Officer (DVO) made just a day before the assessment was due to become time-barred. The court held that the reference was a colourable exercise aimed at extending the time available to complete the assessment.A bench comprising Justice A.S. Supehia and Justice Vaibhavi D. Nanavati found that the material relating to the company's assets and payments was already available with the Assessing Officer....

Borrower Cannot Demand Hearing Before Magistrate U/S 14 SARFAESI Act: Allahabad High Court

The Allahabad High Court on 25 August held that a borrower has no right to a hearing before the District Magistrate passes an order under Section 14 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act), as the Magistrate does not adjudicate disputes between the borrower and secured creditor.Section 14 of the SARFAESI Act enables a secured creditor to approach the Chief Metropolitan Magistrate or District Magistrate having...

Turnover Cannot Be Enhanced Without Quantifying Suppression Found During Survey: Allahabad High Court

The Allahabad High Court on 25 August held that turnover cannot be enhanced merely on the ground of alleged suppression when the actual figure of suppression has not been identified, observing that even where the books of account are rejected, the enhancement must correspond to the suppression found during the survey. Justice Piyush Agrawal allowed the revision filed by B.T.C. Industries Pvt. Ltd. and set aside the order of the Commercial Tax Tribunal, Bareilly Division, holding that the...

Delhi High Court Reserves Verdict On HUL's Interim Plea Over Beco Ads Claiming Surf Excel, Vim Cause Skin Irritation

The Delhi High Court has reserved judgment on Hindustan Unilever Limited's plea for an interim injunction against Kwick Living (I) Private Limited, which runs the cleaning products brand Beco.The court heard arguments from both sides in the disparagement dispute over Beco's advertisements claiming Surf Excel and Vim cause skin irritation and allergies. Justice Anup Jairam Bhambhani recorded that judgment was reserved on the matter for interim measures.HUL moved the Court against Beco, alleging...

Calcutta High Court Directs Post-Decisional Hearing On ₹4.43 Crore ITC Blocking

The Calcutta High Court on 1 September directed GST authorities to grant a post-decisional personal hearing to a company whose Electronic Credit Ledger was blocked to the extent of Rs. 4.43 crore, holding that it must be given an opportunity to substantiate the genuineness of its purchases and suppliers. Justice Smita Das De disposed of a writ petition filed by SPL Steel Processors Private Limited challenging the blocking of its Electronic Credit Ledger for the period from 1 February 2026 to 17...

Karnataka High Court Directs Authorities To Decide Contractor's ₹2.99 Crore GST Claims

The Karnataka High Court on 29 August directed government authorities to consider and decide a civil contractor's claim for payment of Goods and Services Tax (GST) on road construction and improvement works. Justice Sachin Shankar Magadum noted that government authorities must examine a civil contractor's claim for payment of GST on road construction and improvement works by scrutinising the tender conditions, invoices, bills and payments to determine whether the GST component had already been...

Madhya Pradesh High Court Upholds State Power To Levy ₹1,000 Per Seat For Permit Violations

The Madhya Pradesh High Court on 25 August upheld the State Legislature's power to impose an additional levy on vehicles plying without a valid permit or in violation of permit conditions, holding that the levy is regulatory and compensatory rather than punitive. A Division Bench comprising Acting Chief Justice Vivek Rusia and Justice Pradeep Mittal dismissed a challenge to Section 13(2)(a) of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991, as substituted by the 2025 amendment. The...

Rajasthan High Court Sets Aside Arbitral Award For Failing To Identify Disputed Facts, Consider Evidence

The Rajasthan High Court has reiterated that an arbitral award based solely on pleadings, without framing issues concerning serious disputed facts or considering evidence, violates the principles of natural justice. It further held that such an award is against the public policy of India under Section 34 of the Arbitration and Conciliation Act, 1996. Relying on several apex court precedents, the court ruled, “Thus, the above Legal precedents make it clear that an arbitral award issued without...