Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
