Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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The petition challenges registration of a corporate name that is structurally and phonetically identical to an earlier corporate group name where the distinctive element 'REFEX' predominates. The court applied precedents requiring that business dissimilarity is not a proper basis for the Registrar/Regional Director to refuse to act; therefore the administrative refusal was held improper and set aside. The decision recognises prominence of a distinctive word across multiple group companies on the register and treats likelihood of confusion and near-identity with an earlier corporate name and registered trade mark as determinative. Petition allowed and impugned order quashed.
The petition challenges registration of a corporate name that is structurally and phonetically identical to an earlier corporate group name where the distinctive element 'REFEX' predominates. The court applied precedents requiring that business dissimilarity is not a proper basis for the Registrar/Regional Director to refuse to act; therefore the administrative refusal was held improper and set aside. The decision recognises prominence of a distinctive word across multiple group companies on the register and treats likelihood of confusion and near-identity with an earlier corporate name and registered trade mark as determinative. Petition allowed and impugned order quashed.
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