https://www.taxtmi.com/caselaws?id=280915 Sales from duty free shops at international airports were treated as exports because such outlets operate beyond the customs frontiers of India. Applying the statutory definition of export, customs law concepts of exporter and export, and the foreign trade policy, the Court held that the export exemption under the tobacco control statute extended to such sales. It also relied on binding precedent that transactions after immigration clearance are outside India for the relevant legal purpose, and rejected the per incuriam challenge because a High Court cannot declare a Supreme Court decision per incuriam. The challenge to strike down or read down the impugned provisions therefore failed. en-us Wed, 06 Feb 2019 00:00:00 +0530 Mon, 09 Nov 2020 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280915 Sales from duty free shops at international airports were treated as exports because such outlets operate beyond the customs frontiers of India. Applying the statutory definition of export, customs law concepts of exporter and export, and the foreign trade policy, the Court held that the export exemption under the tobacco control statute extended to such sales. It also relied on binding precedent that transactions after immigration clearance are outside India for the relevant legal purpose, and rejected the per incuriam challenge because a High Court cannot declare a Supreme Court decision per incuriam. The challenge to strike down or read down the impugned provisions therefore failed. Case-Laws Customs Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280915