Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2015 (2) TMI 1139 - HC - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Appellant's Betel Nuts Classified as Food Under FSS Act The court concluded that the appellant's 'Ungarbled Betel Nuts' are classified as 'food' under the Food Safety and Standards Act (FSS Act). The Food ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Appellant's Betel Nuts Classified as Food Under FSS Act

                            The court concluded that the appellant's 'Ungarbled Betel Nuts' are classified as 'food' under the Food Safety and Standards Act (FSS Act). The Food Safety and Standards Authority of India's (FSSAI) regulations apply to ensure the safety and quality of imported betel nuts. The court upheld the FSSAI's decision to refuse a No Objection Certificate for the consignment due to non-conformity with standards, emphasizing the FSSAI's role in safeguarding public health. The appellant's arguments were dismissed, affirming the importance of adhering to food safety regulations for protecting consumers.




                            Issues Involved:
                            1. Definition and classification of 'food' under the Food Safety and Standards Act, 2006 (FSS Act) and the Prevention of Food Adulteration Act, 1954 (PFA Act).
                            2. Whether 'Ungarbled Betel Nuts' fall within the ambit of 'food' or 'primary food' under the FSS Act.
                            3. Applicability of food standards to 'Ungarbled Betel Nuts'.
                            4. The role of the Food Safety and Standards Authority of India (FSSAI) in regulating the import of 'Ungarbled Betel Nuts'.
                            5. The relevance of prior judgments and their applicability to the current case.

                            Detailed Analysis:

                            1. Definition and Classification of 'Food':
                            The court examined the definitions of 'food' under both the PFA Act and the FSS Act. The PFA Act defines 'food' as any article used as food or drink for human consumption other than drugs and water, including any article used in the composition or preparation of human food. The FSS Act, however, provides a broader definition, including any substance whether processed, partially processed, or unprocessed, intended for human consumption, and includes primary food as defined under clause (zk) of Section 2.

                            2. 'Ungarbled Betel Nuts' as 'Food' or 'Primary Food':
                            The appellant argued that 'Ungarbled Betel Nuts' are not intended for human consumption in their imported form and thus should not be classified as 'food' under the FSS Act. The court, however, upheld the view that the definition of 'food' under the FSS Act is inclusive of any substance intended for human consumption, including primary food. The court referenced Section 3(j) of the FSS Act, which includes primary food to the extent defined under clause (zk), covering agricultural produce in its natural form.

                            3. Applicability of Food Standards:
                            The appellant contended that the food standards applicable to 'dry nuts' should not apply to 'Ungarbled Betel Nuts' in their raw form. The court, however, noted that the FSSAI's regulations under Section 2.3.47(5) provide for the analysis of imported betel nuts, and the standards set by the FSSAI are applicable to ensure the safety and quality of food products, including imported betel nuts.

                            4. Role of FSSAI:
                            The court supported the FSSAI's role in regulating the import of food products to ensure they meet safety standards. The FSSAI's decision to test the appellant's consignment and subsequent refusal to issue a No Objection Certificate due to non-conformity with the prescribed standards was upheld. The court emphasized the importance of the FSSAI's mandate to protect public health by ensuring that imported food products are safe for consumption.

                            5. Relevance of Prior Judgments:
                            The appellant relied on the Kerala High Court's decision in Al Marwa Traders Vs. Assistant Commissioner of Imports, which dealt with the classification of betel nuts under the PFA Act. The court distinguished this case, noting that the FSS Act's definition of 'food' is broader and more inclusive than the PFA Act. The court also referenced other relevant judgments, including the Supreme Court's decisions in Pyarali K. Tejani Vs. Mahadeo Ramchandra Dange and Dineshchandra Jamnadas Gandhi Vs. State of Gujarat, which supported a broad interpretation of 'food' to include any article consumed by humans.

                            Conclusion:
                            The court concluded that the appellant failed to make a case for granting the relief sought in the writ petition. The consignment of 'Ungarbled Betel Nuts' fell within the definition of 'food' under the FSS Act, and the FSSAI's standards and regulations were applicable. The court dismissed the writ appeal, confirming the order of the Learned Single Judge and emphasizing the importance of food safety regulations in protecting public health.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found