Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Entry 34 of List II was construed broadly to include betting and wagering on games of skill when money is staked on an uncertain outcome, and the protection for games of skill does not extend to betting on those games unless a statute creates an exception. The Court also held that the expression "gaming" is not a fixed nomen juris confined to games of chance, so Legislatures may define it for the purpose of curbing online betting and gambling. The impugned Tamil Nadu and Karnataka enactments were upheld as neither manifestly arbitrary nor disproportionate, and were also supported by the States' public order power because online money gaming was found to affect public tranquility, safety and community welfare.
Entry 34 of List II was construed broadly to include betting and wagering on games of skill when money is staked on an uncertain outcome, and the protection for games of skill does not extend to betting on those games unless a statute creates an exception. The Court also held that the expression "gaming" is not a fixed nomen juris confined to games of chance, so Legislatures may define it for the purpose of curbing online betting and gambling. The impugned Tamil Nadu and Karnataka enactments were upheld as neither manifestly arbitrary nor disproportionate, and were also supported by the States' public order power because online money gaming was found to affect public tranquility, safety and community welfare.
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