Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Writ petitions challenging seizure memos and laboratory test reports were held not maintainable for lack of territorial jurisdiction. Applying the Full Bench test that, beyond a formal cause of action, the court must consider forum conveniens under Article 226, it was held that mere presence of the investigating agency's headquarters or the testing laboratory in Delhi does not confer jurisdiction when the imports, storage, sampling, service of seizure memos, and the petitioners' location are all in Tamil Nadu; testing in Delhi was only incidental and could have occurred elsewhere. The petitions were dismissed with liberty to pursue remedies before the appropriate forum. - HC
Writ petitions challenging seizure memos and laboratory test reports were held not maintainable for lack of territorial jurisdiction. Applying the Full Bench test that, beyond a formal cause of action, the court must consider forum conveniens under Article 226, it was held that mere presence of the investigating agency's headquarters or the testing laboratory in Delhi does not confer jurisdiction when the imports, storage, sampling, service of seizure memos, and the petitioners' location are all in Tamil Nadu; testing in Delhi was only incidental and could have occurred elsewhere. The petitions were dismissed with liberty to pursue remedies before the appropriate forum. - HC
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