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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2015 (9) TMI 88

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....a court appeal impugns the order dated 14th January, 2015 of the learned Single Judge disposing of W.P.(C) No.6693/2014 preferred by the appellant as infructuous, leaving open the question of law raised therein. 2. We have heard the counsel for the appellant, and the counsel for the respondents No.1&2 Union of India (UOI), the counsel for the respondent No.3 Food Safety and Standards Authority of India (FSSAI) and the counsel for the respondent No.4 Commissioner of Customs, all appearing on advance notice. 3. The appellant claims to be operating Duty Free shops licensed by the Commissioner of Customs at various places. It is the case of the appellant, (i) that it buys various products like alcoholic / non-alcoholic beverages, cosmetic....

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....nsels for UOI and the Customs informed that the consignment received by the appellant on 25th July, 2014 and owing to non-clearance of which, the writ petition had been filed, had been cleared. The counsel for the appellant also confirmed the same but contended that the question of law needs to be decided. However, the learned Single Judge, observing as aforesaid that the petition had worked itself out in so far as the appellant was concerned, disposed of the writ petition, leaving the question of law open. 5. The counsel for the appellant has contended that since the appellant is operating the Duty Free shops, it receives such consignments, including of food products from time to time and faces / is likely to face the situation, as had ....

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.... the appellant on 25th July, 2014. The appellant, in the writ petition had sought, (i) a declaration that the goods sourced by the appellant from the international suppliers and bonded on arrival in India for sale at approved Duty Free shops, whether to outgoing or incoming passengers, against payments in foreign exchange at International Airports in India do not amount to importing the goods into India; (ii) a declaration that the provisions of Section 25 of the Food Safety and Standards Act, 2006 pertaining to import of articles of food into India cannot be applied to such consignments; and, (iii) to restrain FSSAI from applying Food Safety and Standards Act or the Regulations thereunder vis-a-vis the Duty Free shops and to mandate the Cu....

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....d to the petitioner." and at page 1678 in para 16.419 under the Chapter titled 'Right to Judicial Remedies' while opining that a writ will not be issued where granting it would be futile, authored, "It is submitted that a writ petition should not be dismissed as futile in respect of an order passed from time to time (which has expired when the petition is heard) when the power to pass that kind of order is challenged. Thus, if the Police Commr. bans a procession each year during a particular religious festival, and the persons aggrieved dispute his right in law to do so, by a petition promptly filed, the court ought to determine the right on the merits, even if the order imposing the ban has expired when the petition is heard, f....