https://www.taxtmi.com/caselaws?id=280428 The Court upheld the validity of Section 5 of the Opium Act, 1878, and the rules made by the Madhya Pradesh Government under it. It affirmed the State Government's competence to levy export duty on poppy husks, emphasizing the regulatory nature of the provision. The Court rejected arguments challenging the delegation of legislative power under Section 5, stating it falls within permissible limits. The decision clarified the distinct roles of the Opium Act and the Dangerous Drugs Act in regulating opium within India and across customs frontiers. The appeals were dismissed, affirming the validity of the State's actions. en-us Fri, 22 Jul 1994 00:00:00 +0530 Sat, 04 May 2019 15:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280428 The Court upheld the validity of Section 5 of the Opium Act, 1878, and the rules made by the Madhya Pradesh Government under it. It affirmed the State Government's competence to levy export duty on poppy husks, emphasizing the regulatory nature of the provision. The Court rejected arguments challenging the delegation of legislative power under Section 5, stating it falls within permissible limits. The decision clarified the distinct roles of the Opium Act and the Dangerous Drugs Act in regulating opium within India and across customs frontiers. The appeals were dismissed, affirming the validity of the State's actions. Case-Laws Central Excise Fri, 22 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280428