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        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>Updating Legal References in Administrative Orders: Importance of Compliance with Current Regulations</h1> The BOMBAY HIGH COURT addressed the challenge against an order examining compliance with outdated Baggage Rules, 1994, superseded by Baggage Rules, 1998. ... Baggage- Appellate Tribunal direct the authority to reconsider issue afresh in light of Rule, 1994. Appellant submit that said rule already superseded and such direction could not be issued. Held that- Accepting the joint suggestion made by the parties to the petition, hereby modify the impugned order and substitute the reference to the Baggage Rules, 1994 (wherever such reference is appearing) with that of Baggage Rules, 1998 and direct that the impugned order be read accordingly. Rest of the order shall remain as it is. Issues:Challenge against order directing examination of compliance of Baggage Rules, 1994; Supersession of Baggage Rules, 1994 by Baggage Rules, 1998.Analysis:Issue 1: Challenge against order directing examination of compliance of Baggage Rules, 1994The petitioner challenged an order passed by the appellate Tribunal directing examination of compliance of Baggage Rules, 1994, specifically Rule 11, regarding jewelry brought to India. The petitioner argued that the Baggage Rules, 1994 had been superseded by Baggage Rules, 1998, and thus the Tribunal erred in relying on the outdated rules. The respondent's counsel did not contest this argument and agreed that the impugned order should be modified to substitute references to Baggage Rules, 1994 with Baggage Rules, 1998. The Court accepted this joint suggestion, concluding that the lower Appellate Authority should not have relied on the repealed Baggage Rules, 1994. The Court modified the impugned order accordingly, directing the Adjudicating Authority to reconsider the matter in light of Baggage Rules, 1998.Issue 2: Supersession of Baggage Rules, 1994 by Baggage Rules, 1998The main contention revolved around the supersession of Baggage Rules, 1994 by Baggage Rules, 1998. The petitioner argued that the Tribunal's direction to examine compliance with Baggage Rules, 1994 was erroneous due to the supersession of those rules by the newer Baggage Rules, 1998. The respondent's counsel did not dispute this fact and agreed that the impugned order should be modified to reflect the correct rules. The Court, after considering the submissions of both parties, accepted the joint suggestion to substitute references to Baggage Rules, 1994 with Baggage Rules, 1998 in the impugned order. The Court directed the Adjudicating Authority to conduct a fresh assessment based on the correct rules, thereby upholding the principle of law and ensuring proper application of the relevant regulations.In conclusion, the High Court of BOMBAY HIGH COURT addressed the issues raised by the petitioner regarding the examination of compliance with outdated Baggage Rules, 1994 and the supersession of those rules by Baggage Rules, 1998. The Court accepted the joint suggestion of both parties to modify the impugned order, substituting references to the outdated rules with the current regulations. This decision ensured that the Adjudicating Authority would reconsider the matter in accordance with the correct legal framework, highlighting the importance of up-to-date legal provisions in administrative decisions.

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        ActsIncome Tax
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