Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2019 (8) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2019 (8) TMI 1893 - HC - Customs


Issues:
Challenging notifications related to import regulations, compliance with statutory requirements, validity of impugned notifications.

Analysis:
The batch of Writ Petitions filed by Importers challenged various notifications related to imports. The Respondent argued that the issues were similar to a previous order and should be rejected. However, the Petitioners contended that certain legal contentions were not raised previously. One such contention was regarding Section 19(3) of the Foreign Trade Act, stating that notifications must be placed before Parliament. The Petitioners argued that non-compliance would invalidate the notifications. The Respondent cited Supreme Court decisions to argue that placing notifications before Parliament was optional, not mandatory. The Court referred to the case of M/s. Atlas Cycle Industries Limited and held that the requirement of laying notifications before Parliament was directory, not mandatory. Therefore, non-compliance did not render the notifications void.

The Court, following the previous order, dismissed the Writ Petitions. The contention raised by the Petitioners regarding the necessity of placing notifications before Parliament was rejected based on the Supreme Court's interpretation that such requirements were directory, not mandatory. Consequently, the Writ Petitions were dismissed, and the connected Miscellaneous Petitions were closed without costs.

 

 

 

 

Quick Updates:Latest Updates