Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The court held that the Original Authority and Revisional Authority misconstrued the scheme and objectives of the Baggage Rules. The petitioner, a foreign national, brought a gold chain and kara by wearing them while arriving from Bangkok, which was not in a concealed manner. The case was found to be squarely covered by the judgments in Pushpa Lekhumal Tulani and Vigneswaran Sethuraman vs. Union of India. Import of gold in India is highly regulated, and bulk importation can only be effected by nominated entities as per regulations. However, Rule 3(1)(h) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Rules, 1993 provides exemption for import of goods as passenger baggage to the extent permissible under the Baggage Rules.
The court held that the Original Authority and Revisional Authority misconstrued the scheme and objectives of the Baggage Rules. The petitioner, a foreign national, brought a gold chain and kara by wearing them while arriving from Bangkok, which was not in a concealed manner. The case was found to be squarely covered by the judgments in Pushpa Lekhumal Tulani and Vigneswaran Sethuraman vs. Union of India. Import of gold in India is highly regulated, and bulk importation can only be effected by nominated entities as per regulations. However, Rule 3(1)(h) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Rules, 1993 provides exemption for import of goods as passenger baggage to the extent permissible under the Baggage Rules.
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