Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2018 (2) TMI 1199 - 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

        Government's Import Quota Rules Upheld The Central Government's amendment to impose quantitative restrictions per importer under the Foreign Trade Act was justified to ensure fair distribution ...
                      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.

                          Government's Import Quota Rules Upheld

                          The Central Government's amendment to impose quantitative restrictions per importer under the Foreign Trade Act was justified to ensure fair distribution of import quotas for poppy seeds. The guidelines for registration and selection process did not violate fundamental rights. The public notices fixing import caps were lawful and aimed at transparency. The petitioners failed to show grounds to interfere with the import policy conditions. Consequently, the writ petitions were dismissed as the impugned actions were deemed lawful and necessary for regulating the import of poppy seeds.




                          Issues Involved:
                          1. Justification of the Central Government in amending import policy condition No.3(c) to impose quantitative restrictions per importer under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992.
                          2. Whether the guidelines for registration of sale contracts for import of poppy seeds from Turkey and China, restricting applicants to register for a maximum of ninety metric tons and selection through 'draw of lots', violate fundamental rights under Article 19(1)(g) of the Constitution of India.
                          3. Whether the public notices dated 4.11.2016 and 5.12.2016 issued by the Narcotics Commissioner, Government of India, Ministry of Finance, Central Bureau of Narcotics, fixing the final country cap for import of poppy seeds from Turkey and China, should be quashed.
                          4. Whether the petitioners have made out a case to interfere with condition No.3(c) of the amended import policy issued by the Central Government under Articles 226 and 227 of the Constitution of India.

                          Detailed Analysis:

                          1. Justification of the Central Government in Amending Import Policy:
                          The Central Government is justified in amending condition No.3(c) of the import policy to impose quantitative restrictions per importer under Section 3 of the Foreign Trade Act. The amendment was made to address the issues arising from previous policies and to ensure a fair distribution of import quotas among all traders. The policy aims to prevent monopolies and ensure that the import of poppy seeds is regulated efficiently. The Central Government's power under Section 3(2) of the Foreign Trade Act allows it to impose such restrictions to regulate foreign trade, and the amendment aligns with this provision.

                          2. Violation of Fundamental Rights Under Article 19(1)(g):
                          The guidelines for registration of sale contracts for import of poppy seeds from Turkey and China, which restrict applicants to a maximum of ninety metric tons and use a 'draw of lots' for selection, do not violate the fundamental rights under Article 19(1)(g) of the Constitution of India. The restrictions are reasonable and necessary to prevent monopolies and ensure fair distribution among traders. The guidelines are in accordance with Article 19(6) of the Constitution, which allows for reasonable restrictions in the interest of the general public.

                          3. Quashing of Public Notices Dated 4.11.2016 and 5.12.2016:
                          The petitioners have not made out a case to quash the public notices dated 4.11.2016 and 5.12.2016 issued by the Narcotics Commissioner. The public notices were issued in compliance with the guidelines set by the Central Government and are in accordance with the amended import policy. The guidelines and public notices aim to ensure a fair and transparent process for the registration of import contracts and the allocation of import quotas.

                          4. Interference with Condition No.3(c) of the Amended Import Policy:
                          The petitioners have not made out a case to interfere with condition No.3(c) of the amended import policy. The Central Government's decision to amend the policy and impose quantitative restrictions is a policy decision made in the interest of regulating the import of poppy seeds efficiently and fairly. The amendment is within the powers granted to the Central Government under Section 3(2) of the Foreign Trade Act and does not violate any constitutional provisions.

                          Conclusion:
                          The impugned notification, guidelines, and public notices issued by the Central Government and the Narcotics Commissioner are in accordance with the law. The restrictions imposed are reasonable and necessary to ensure fair distribution of import quotas and to prevent monopolies. The petitioners have not demonstrated any violation of their fundamental rights or any grounds to quash the public notices or interfere with the amended import policy. Therefore, the writ petitions are dismissed.
                          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