Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
SC held that the State Government's right to levy royalty on brick earth as a minor mineral was valid, regardless of land ownership. The civil court lacked jurisdiction due to available appellate remedy under Mineral Rules. Respondents failed to establish grounds for permanent injunction against royalty collection. While owners of land where excavation occurred were not in exempted category u/r 3 of Mineral Rules, their non-joinder as parties was immaterial. The Court emphasized that quarrying operations require a Form "B" certificate of approval, with mandatory filing of production returns. Assessment appeals u/r 54F remain available. The HC judgment was quashed, restoring trial court's dismissal of suits.
SC held that the State Government's right to levy royalty on brick earth as a minor mineral was valid, regardless of land ownership. The civil court lacked jurisdiction due to available appellate remedy under Mineral Rules. Respondents failed to establish grounds for permanent injunction against royalty collection. While owners of land where excavation occurred were not in exempted category u/r 3 of Mineral Rules, their non-joinder as parties was immaterial. The Court emphasized that quarrying operations require a Form "B" certificate of approval, with mandatory filing of production returns. Assessment appeals u/r 54F remain available. The HC judgment was quashed, restoring trial court's dismissal of suits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
