https://www.taxtmi.com/caselaws?id=280428 Movement of poppy husks within India from Madhya Pradesh to Bombay remained governed by the Opium Act, while the later shipment from Bombay to Holland was separately governed by the Dangerous Drugs Act because each link in the chain had distinct legal character. Section 5 of the Opium Act was treated as a regulatory provision continuing the prohibition in Section 4 and allowing permission subject to conditions, including payment of an amount described as duty. That impost was upheld as a condition for relaxation of the prohibition, saved as a pre-Constitution law under Article 372, and not treated as an unconstitutional tax. The statutory scheme was also held not to involve excessive delegation. 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 Movement of poppy husks within India from Madhya Pradesh to Bombay remained governed by the Opium Act, while the later shipment from Bombay to Holland was separately governed by the Dangerous Drugs Act because each link in the chain had distinct legal character. Section 5 of the Opium Act was treated as a regulatory provision continuing the prohibition in Section 4 and allowing permission subject to conditions, including payment of an amount described as duty. That impost was upheld as a condition for relaxation of the prohibition, saved as a pre-Constitution law under Article 372, and not treated as an unconstitutional tax. The statutory scheme was also held not to involve excessive delegation. Case-Laws Central Excise Fri, 22 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280428