Overlap in Customs and IGST Notification on the Same Subject-Matter
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
import
Why Karnataka High Court rejected petition challenging imposition of quality control on plastic imports into India?
If the quality emerges right from the word go till the finished product under the ‘Make in India programme’, it is only then that the country would be able to compete with others.
Madras HC directs Customs Department to release apples imported from New Zealand on furnishing bank guarantee towards differential duty
Madras High Court clarified that this interim arrangement would be made only to safeguard the interest of both parties; and the bank guarantee to be furnished by the respondent is kept alive, till the decision is arrived at regarding validity of the notification dated 08-05-2023.
Prohibition on cut flowers import through all airports, except for Chennai, not arbitrary against traders in Delhi-NCR region; aims to fortify nation’s biosecurity: Delhi High Court
“Biosecurity constitutes an integral facet of national security. The inadvertent introduction of invasive alien species or harmful exotic pests, whether through flowers, fruits, vegetables, or other pathways, poses a grave threat to the country’s native agricultural produce and, by extension, its agrarian economy.”
Drawback benefits available on gold exports despite non-payment of basic custom duty, if additional duty is paid during import: Delhi High Court
“Once the petitioner had paid the duties as contemplated under Section 3 of the Tariff Act, 1975, it could not be possibly contended that the goods were imported ‘duty free’.”
Govt lays down various Procedures relating to import/ export/ procurement of Domestic Tariff Area of Ship by a Unit in IFSC
On 5-7-2023, the Ministry of Commerce and Industry notified the Special Economic Zones (Third Amendment) Rules, 2023 to amend the Special Economic
Tripura High Court| Court can neither direct Central Government to make amendments in Wildlife Act, 1972 to include exotic species nor can direct to change classification of such bailable offence to non-bailable offence
Tripura High Court: In a public interest litigation seeking issuance of show cause to the respondents as to why a writ of
When does a vessel support service qualify as ‘Export of Services’? AAR explains
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Import without custom duty, lower Court issued summons order, but Delhi HC sets aside: Read 5 reasons why impugned order was bad in law
Delhi High Court: Chandra Dhari Singh, J., while setting aside the order of lower Court in a case concerning Customs Act, laid
To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30
[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as “proper officer”; Show cause notice set aside
Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the
Bihar enforces complete ban on the manufacture, import, stocking, distribution, sale and use of single use plastic
The Government of Bihar has imposed a complete ban on the manufacture, import, stocking, distribution, sale and use of following single use
Can’t let improper imports affect Indian farmers and national economy. “Prohibited goods” liable to absolute confiscation: Supreme Court
“When personal business interests of importers clash with public interest, the former has to, obviously, give way to the latter.”
Supreme Court stays Delhi HC’s order holding IGST on personal oxygen concentrators unconstitutional
Delhi High Court had called oxygen shortage a ‘George Floyd moment for the citizens’ and had held the imposition of IGST on oxygen concentrators imported by individuals, unconstitutional.
Del HC | Government should consider waiver of complete Customs and other duties on the import of Amphotericin B; Imports to be done through a bond until the decision
Delhi High Court: The Division Bench of Vipin Sanghi and Jasmeet Singh, JJ., dealt with a petition which prayed for waiver of
Del HC | “I can’t breathe”; HC calls oxygen shortage a ‘George Floyd moment for the citizens’; holds imposition of IGST on oxygen concentrators imported by individuals, unconstitutional
Delhi High Court: The Division Bench of Rajiv Shakdher and Talwant Singh, JJ., disposed of the petition which was filed in order
Mustard oil does not come under the ambit of ‘agricultural produce’ and thus Cess cannot be levied on it: Gauhati HC
Gauhati High Court: A Division Bench comprising of A.S. Bopanna, CJ. and Arup Kumar Goswami, J. interpreted the meaning of ‘Agricultural Produce’
S. 111(m) of Customs Act can only be invoked if goods do not correspond in respect of value or any other particular with the Entry made under the Act
Madras High Court: The Court recently addressed a writ petition filed under Article 226 of the Constitution wherein the petitioners asked for