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 :

        2019 (1) TMI 733 - 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

        Shark fin export ban upheld as legal and constitutional, petitioner allowed to clear existing stock The court upheld the ban on shark fin exports, finding it legal and constitutional. It dismissed the writ appeal challenging the ban, stating that the ...
                      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.

                          Shark fin export ban upheld as legal and constitutional, petitioner allowed to clear existing stock

                          The court upheld the ban on shark fin exports, finding it legal and constitutional. It dismissed the writ appeal challenging the ban, stating that the government's decision was aimed at protecting marine life and ecological balance. The court allowed the petitioner to clear its accumulated stock of shark fins until a specified date but prohibited future exports.




                          Issues Involved:
                          1. Legality and constitutionality of the ban on shark fin export.
                          2. Ultra vires nature of the notification under the Foreign Trade (Development and Regulation) Act, 1992.
                          3. Alleged infringement of the fundamental right to trade.
                          4. Adequacy of government consultation and decision-making process.
                          5. Judicial review of policy decisions and subordinate legislation.
                          6. Public interest and ecological considerations.
                          7. Allegations of discrimination and arbitrariness in the ban.
                          8. Adjustment of equities regarding accumulated stock of shark fins.

                          Issue-wise Detailed Analysis:

                          1. Legality and Constitutionality of the Ban on Shark Fin Export:
                          The Central Government, through a notification, banned the export of shark fins, citing environmental and ecological concerns. The petitioner, a marine produce exporter, challenged this ban, arguing that it was illegal and unconstitutional. The court examined whether the government's action was sustainable under the relevant statutes.

                          2. Ultra Vires Nature of the Notification:
                          The petitioner argued that the notification was ultra vires under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992. The court noted that the government has the power under Section 5 to formulate and amend the foreign trade policy in public interest. The notification was issued by the Director General of Foreign Trade, exercising delegated powers under the Act.

                          3. Alleged Infringement of the Fundamental Right to Trade:
                          The petitioner contended that the ban affected its fundamental right to trade. The court acknowledged that while the petitioner had a right to trade, this right could be regulated in public interest. The court found that the ban was a policy decision aimed at protecting marine life and was not arbitrary or discriminatory.

                          4. Adequacy of Government Consultation and Decision-Making Process:
                          The petitioner alleged that the Ministry of Environment and Forests was not consulted before issuing the notification, and that the decision was influenced by an NGO and a minister known for her pro-animal stance. The court noted that the decision-making process involved various government departments and experts, and the inclusion of an NGO did not invalidate the decision.

                          5. Judicial Review of Policy Decisions and Subordinate Legislation:
                          The court emphasized that policy decisions are generally not subject to judicial interference unless they violate constitutional safeguards or statutory prescriptions. The court held that the notification was a piece of subordinate legislation and was subject to judicial review on grounds of arbitrariness, unreasonableness, or violation of fundamental rights.

                          6. Public Interest and Ecological Considerations:
                          The government argued that the ban was in public interest, citing difficulties in distinguishing between prohibited and non-prohibited species of sharks during fishing. The court found that the government had adequately demonstrated that the ban was necessary to protect marine life and ecological balance.

                          7. Allegations of Discrimination and Arbitrariness in the Ban:
                          The petitioner claimed that the ban was discriminatory as it applied only to export and not to domestic consumption. The court held that the ban was justified as shark meat was not a staple food in India, and the primary concern was the practice of finning, which led to ecological degradation.

                          8. Adjustment of Equities Regarding Accumulated Stock of Shark Fins:
                          The court acknowledged the petitioner's submission that it had accumulated stock of shark fins pending the writ appeal. To adjust equities, the court allowed the petitioner to clear the stock accumulated until 31-12-2017, ensuring that no additional stock would be exported beyond that date.

                          Conclusion:
                          The court found no legal infirmity in the impugned judgment and dismissed the writ appeal. The court allowed the petitioner to clear the accumulated stock of shark fins up to a specified date but upheld the ban on future exports. No order was made on costs.
                          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