https://www.taxtmi.com/caselaws?id=81615 Pulses imported into India were treated as "seeds" under the Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989 because the definition covered edible seeds of agricultural and horticultural crops. The Bombay HC also held that Section 3(1) of the Destructive Insects and Pests Act, 1914 did not authorise the Central Government to levy inspection fees, as a power to regulate import does not by implication include a power to impose fees or taxes without express authority and adequate guiding standards; Clauses 3(12) and 12 of the 1989 Order were therefore ultra vires. en-us Wed, 31 Jul 1991 00:00:00 +0530 Thu, 18 Aug 2011 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81615 Pulses imported into India were treated as "seeds" under the Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989 because the definition covered edible seeds of agricultural and horticultural crops. The Bombay HC also held that Section 3(1) of the Destructive Insects and Pests Act, 1914 did not authorise the Central Government to levy inspection fees, as a power to regulate import does not by implication include a power to impose fees or taxes without express authority and adequate guiding standards; Clauses 3(12) and 12 of the 1989 Order were therefore ultra vires. Case-Laws Customs Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81615