https://www.taxtmi.com/caselaws?id=393132 The Mines and Minerals (Development and Regulation) Act, 1957 and the State rules framed under it govern mining, transport, storage and related controls for minerals within India, and do not extend to legally imported minerals brought from abroad. Section 23C is aimed at preventing illegal mining and the movement or storage of illegally mined minerals, not regulating imported goods supported by customs documentation and duty payment. The Tamil Nadu rules, being derived from the parent Act, cannot operate extra-territorially against imported minerals, and the Mineral Conservation and Development Rules, 2017 also cannot be applied where the parent enactment itself is inapplicable. On those facts, State interference with imported ilmenite was held to be without jurisdiction. en-us Thu, 27 Feb 2020 00:00:00 +0530 Sat, 07 Nov 2020 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393132 The Mines and Minerals (Development and Regulation) Act, 1957 and the State rules framed under it govern mining, transport, storage and related controls for minerals within India, and do not extend to legally imported minerals brought from abroad. Section 23C is aimed at preventing illegal mining and the movement or storage of illegally mined minerals, not regulating imported goods supported by customs documentation and duty payment. The Tamil Nadu rules, being derived from the parent Act, cannot operate extra-territorially against imported minerals, and the Mineral Conservation and Development Rules, 2017 also cannot be applied where the parent enactment itself is inapplicable. On those facts, State interference with imported ilmenite was held to be without jurisdiction. Case-Laws Customs Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393132