https://www.taxtmi.com/caselaws?id=280915 The court upheld the constitutionality of sections 1(2), 7(3), and 32 of the Cigarettes and Other Tobacco Products Act (COTPA) as applied to duty-free shops at international airports. It found that duty-free shops are outside India's customs frontiers, exempting them from the labelling requirements and restrictions under COTPA. The court dismissed the petitioner's claims of violations of Articles 14, 21, and 47 of the Constitution of India, concluding that duty-free shops operate beyond the geographical territory of India. The petition was dismissed with no order as to costs. 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 The court upheld the constitutionality of sections 1(2), 7(3), and 32 of the Cigarettes and Other Tobacco Products Act (COTPA) as applied to duty-free shops at international airports. It found that duty-free shops are outside India's customs frontiers, exempting them from the labelling requirements and restrictions under COTPA. The court dismissed the petitioner's claims of violations of Articles 14, 21, and 47 of the Constitution of India, concluding that duty-free shops operate beyond the geographical territory of India. The petition was dismissed with no order as to costs. Case-Laws Customs Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280915