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HIGH COURT OF BOMBAY
HON'BLE SHRI JUSTICE G.S. PATELHON'BLE JUSTICE DR. NEELA KEDAR GOKHALE
PARAKH FOODS AND OILS LTD. – Appellant
Versus
THE STATE OF MAHARASHTRA AND 4 OTHERS – Respondent
Gaikwad RD REPORTABLE IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1494 OF 2023 Saurer Textile Solutions Pvt Ltd, Unit 372, 7th Floor, Building No 3, Solitaire Corporate Park, Chakala Andheri (E), Mumbai 400 093. …Petitioner ~ versus ~
1. The State of Maharashtra, through the Department of Registration and Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.
2. Inspector General of Registration and Controller of Stamps, Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.
3. Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post:
Sheva, Taluka: Uran, District: Raigad, Maharashtra 400 707.
4. Commissioner of Customs (General), Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.
The liability to pay stamp duty on auction sale certificates is not exempted by procedural errors; legal provisions must be adhered to strictly.
The court confirmed that a document evidencing possession transfers its status from an agreement to a conveyance, thus imposing requisite stamp duty as per statutory provisions.
Customs duty is only applicable at the time of first entry into India, and not on subsequent conversions, as retrospective application of exemptions violates established legal principles.
The court ruled that the imposition of GST and import duties on deliveries treated as local sales was irrational, emphasizing that such transactions should be classified as exports under the Customs ....
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