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: New?
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: New?
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 :

        📋
        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

        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.

        <h1>Judgment: Writ Petition Granted for Relaxation Request under Plant Quarantine Order</h1> The Court allowed the writ petition, setting aside the rejection of the relaxation request under Article 14 of the Plant Quarantine Order, 2003, and ... One time relaxation of conditions of import permit and phytosanitary certificate - phytosanitary certificate mandatory for import - fumigation by an accredited treatment provider - remittal for compliance and release in lieu of deportation - perishable consignment and public interest in release over deportationOne time relaxation of conditions of import permit and phytosanitary certificate - phytosanitary certificate mandatory for import - Validity of rejection of the petitioner's claim for one-time relaxation under Article 14 of the Plant Quarantine (Regulation of Import Into India) Order, 2003 - HELD THAT: - The Court held that Article 14 permits the Central Government or delegated officers to grant a one-time relaxation of import permit and phytosanitary certificate requirements in public interest, and that such a power had been exercised in comparable situations. The petitioner produced a phytosanitary certificate and offered fumigation through an accredited treatment provider; the certificate and supporting documentary correlations were held to rebut the sole basis for deportation. The first respondent's refusal on the ground that granting relaxation would create a bad precedent and that mandatory requirements must be strictly enforced was not found to be justified in the circumstances of this perishable consignment intended for processing and re-export. Applying Article 14 and recognising past relaxations and the offer of in-India accredited fumigation, the Court concluded that the petitioner's request for one-time relaxation should have been considered favourably rather than resulting in deportation. [Paras 11, 12, 13]Impugned rejection of the claim for one-time relaxation set aside and the merits held in favour of permitting relief under Article 14.Fumigation by an accredited treatment provider - remittal for fumigation and release - Direction to remand the matter for fumigation and release of the consignment as a one-time relaxation under Article 14 - HELD THAT: - The Court directed that, in view of the availability of Article 14 relief, the perishable nature of the consignment, the petitioner's offer to engage an accredited treatment provider and to bear expenses, and in order to avoid useless deportation, the matter be remitted to the first respondent to permit fumigation through an accredited treatment provider as a one-time relaxation. The Court mandated that the first respondent implement the relaxation and carry out fumigation and consequent release within a stipulated timeframe. [Paras 14]Matter remitted to the first respondent with a direction to fumigate the goods through an accredited treatment provider and grant one-time relaxation under Article 14 within four weeks.Final Conclusion: Writ petition allowed; order dated 30.03.2021 set aside and the matter remitted to the first respondent to grant one-time relaxation under Article 14 and fumigate the consignment through an accredited treatment provider within four weeks; no costs. Issues:1. Rejection of phytosanitary certificate for imported cashew nuts.2. Appeal against deportation order and delay in appellate authority's decision.3. Rejection of relaxation request under Article 14 of Plant Quarantine Order, 2003.Issue 1: Rejection of Phytosanitary CertificateThe petitioner, engaged in importing cashew nuts, faced objections on the phytosanitary certificate issued for a consignment due to errors in botanical name and vessel details. Despite submitting revised certificates, the first respondent rejected them as fake, leading to a deportation order. The petitioner appealed, seeking early disposal, but faced delays. The Court directed the second respondent to consider the relaxation request under Article 14 of the Plant Quarantine Order, 2003, and challenge the rejection if needed.Issue 2: Appeal Against Deportation OrderThe petitioner's appeal against the deportation order was dismissed by the appellate authority, citing serious environmental concerns due to non-compliance with phytosanitary requirements. Subsequent writ petitions led to directions for the second respondent to consider the relaxation request. However, the first respondent rejected the request, fearing wrong precedent and environmental risks. The petitioner argued for relaxation under Article 14, emphasizing the perishable nature of the goods and willingness to meet fumigation requirements.Issue 3: Rejection of Relaxation RequestThe first respondent rejected the relaxation request under Article 14 of the Plant Quarantine Order, 2003, despite past relaxations by the Government for similar cases. The petitioner offered fumigation through an accredited provider and bore expenses, but the request was denied, citing potential environmental risks and setting a wrong precedent. The Court, after considering submissions, allowed the writ petition, setting aside the rejection and remitting the matter for fumigation within a specified timeframe, emphasizing the need for one-time relaxation under Article 14.This detailed analysis covers the issues of rejection of the phytosanitary certificate, the appeal against the deportation order, and the rejection of the relaxation request, providing a comprehensive overview of the judgment and the legal arguments presented by the parties involved.

        Topics

        ActsIncome Tax
        No Records Found