Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC ruled that gold bangles worn by a passenger returning to India do not constitute "baggage" under the Customs Act 1962 and Baggage Rules 2016. The court determined that the Rule's provision regarding articles "carried on the person" exceeds the scope of the parent Act and is ultra vires. The Parliament consciously excluded worn jewelry from customs provisions, and until legislative amendment, officers cannot detain passengers' worn gold under Baggage Rules. The court ordered release of petitioner's 10 bangles within 7 days, finding no concealment as they were openly worn. The ruling emphasized that delegated legislation cannot exceed parent Act's scope and must respect fundamental rights and customs.
HC ruled that gold bangles worn by a passenger returning to India do not constitute "baggage" under the Customs Act 1962 and Baggage Rules 2016. The court determined that the Rule's provision regarding articles "carried on the person" exceeds the scope of the parent Act and is ultra vires. The Parliament consciously excluded worn jewelry from customs provisions, and until legislative amendment, officers cannot detain passengers' worn gold under Baggage Rules. The court ordered release of petitioner's 10 bangles within 7 days, finding no concealment as they were openly worn. The ruling emphasized that delegated legislation cannot exceed parent Act's scope and must respect fundamental rights and customs.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
