https://www.taxtmi.com/caselaws?id=369118 Customs authorities may require proof of lawful source and transit compliance before permitting export of beach sand minerals and natural garnet, because export under the foreign trade policy does not override other prohibitory mineral laws. Rule 3 of the Tamil Nadu Prevention of Illegal Mining, Transportation and Storage of Minerals and Mineral Dealers Rules, 2011 requires transport under a valid transit pass, and Section 4(1A) of the Mines and Minerals (Development and Regulation) Act, 1957 prohibits transportation or storage except in accordance with the Act and rules. The requirement to produce source documents was treated as a lawful regulatory control, not a total export ban, and the customs challenge failed. en-us Mon, 03 Sep 2018 00:00:00 +0530 Sun, 21 Oct 2018 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369118 Customs authorities may require proof of lawful source and transit compliance before permitting export of beach sand minerals and natural garnet, because export under the foreign trade policy does not override other prohibitory mineral laws. Rule 3 of the Tamil Nadu Prevention of Illegal Mining, Transportation and Storage of Minerals and Mineral Dealers Rules, 2011 requires transport under a valid transit pass, and Section 4(1A) of the Mines and Minerals (Development and Regulation) Act, 1957 prohibits transportation or storage except in accordance with the Act and rules. The requirement to produce source documents was treated as a lawful regulatory control, not a total export ban, and the customs challenge failed. Case-Laws Customs Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369118