Cochin Shipping Co., a company engaged in stevedoring, clearing and forwarding at Cochin Port, received a notice under the Employees' State Insurance Act, 1948 to pay contributions. The company contended that the Kerala Government's notification extending the Act to "shops" did not apply to it, …
Sharp Business Machines Pvt. Ltd., a small‑scale copier manufacturer, imported copiers in SKD/CKD form and declared a total value of Rs 99,612. The Collector of Customs, relying on quotations submitted with the licence application, valued the goods at Rs 7,15,485, held that the company had …
The appellants, customs officers, were accused of dishonest misappropriation of goods they had seized and were holding in trust. The Sub‑Divisional Magistrate found a prima facie case under Sections 120B and 409 IPC and summoned the appellants, who sought discharge on the ground that prosecution …
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