https://www.taxtmi.com/caselaws?id=767564 The Madras High Court upheld the expert committee and Amicus Curiae methods used to inspect, verify, and quantify illegal beach sand mineral operations, treating the multi-level cross-verification and reverse calculation approach as rational and fair. It sustained findings of illegal mining, transport, export, and monazite concentration, and held that royalty for beach sand minerals had to be assessed on an ad valorem basis under the mineral royalty scheme, not by applying Rule 64-B(2) to raw sand. The Court also upheld premature termination of leases, the Customs public notice requiring lawful source proof, and the direction to hand over stocks to IREL, while directing CBI and allied-agency investigation and departmental action against officials. en-us Mon, 17 Feb 2025 00:00:00 +0530 Thu, 20 Mar 2025 16:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767564 The Madras High Court upheld the expert committee and Amicus Curiae methods used to inspect, verify, and quantify illegal beach sand mineral operations, treating the multi-level cross-verification and reverse calculation approach as rational and fair. It sustained findings of illegal mining, transport, export, and monazite concentration, and held that royalty for beach sand minerals had to be assessed on an ad valorem basis under the mineral royalty scheme, not by applying Rule 64-B(2) to raw sand. The Court also upheld premature termination of leases, the Customs public notice requiring lawful source proof, and the direction to hand over stocks to IREL, while directing CBI and allied-agency investigation and departmental action against officials. Case-Laws Indian Laws Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767564