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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Permissibility of Merchanting Trade Transactions - sale of PPE ...

Case Laws     Customs

December 8, 2021

Permissibility of Merchanting Trade Transactions - sale of PPE products by a supplier in China to a buyer in the United States - Clause 2(iii) of the 2020 MTT Guidelines was a proportionate measure in ensuring the availability of sufficient domestic stock of PPE products. The measure was validly enacted, in pursuance of legitimate state interest and did not disproportionately impact the fundamental rights of the appellant. Hence, Clause 2(iii) passes muster under Articles 14, 19(1)(g) and 21 - Appeal dismissed. - SC

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