Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Drug Trafficking - The High Court was not justified in holding that, even after the Chemical Examiner’s report establishes that the contraband contains ‘meconic acid’ and ‘morphine’, unless it was established that the same was derived from the species of ‘papaver somniferum L’, conviction under Section 15 of the 1985 Act could not be sustained - once it is established that the seized material contains ‘meconic acid’ and ‘morphine’, it will be sufficient to establish that it is derived from the plant ‘papaver somniferum L’ as defined in sub-clause (a) of Clause (xvii) of Section 2 of the 1985 Act. - SC
Drug Trafficking - The High Court was not justified in holding that, even after the Chemical Examiner’s report establishes that the contraband contains ‘meconic acid’ and ‘morphine’, unless it was established that the same was derived from the species of ‘papaver somniferum L’, conviction under Section 15 of the 1985 Act could not be sustained - once it is established that the seized material contains ‘meconic acid’ and ‘morphine’, it will be sufficient to establish that it is derived from the plant ‘papaver somniferum L’ as defined in sub-clause (a) of Clause (xvii) of Section 2 of the 1985 Act. - SC
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