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
FEMA - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Constitutional validity of Section 37A of FEMA Act - order of ...

June 7, 2023

Case Laws     FEMA     HC

Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - seizure on the ground that the no agreement or legal basis was available for remitting the money by the petitioner. Royalty was not a part of the product cost - The challenge to the constitutional validity of Section 37A of the Act is rejected, as Section 37A does not suffer from any manifest arbitrariness on any ground whatsoever. - HC

 

View Source

 


 

You may also like:

  1. The High Court examined the seizure orders and found that the officer had analyzed the relevant material and formed a "reason to believe" before effecting seizures. The...

  2. The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with...

  3. The High Court held that the Income Tax authorities have the power to seek interim custody of currency notes seized and produced before the jurisdictional magistrate or...

  4. Search and seizure - seizure officer has authority to pass penalty order or not - The dispute raised before this Court that the search and seizure authority having...

  5. Cancellation of GST registration of petitioner - the competent authority was only required to form the formalities and the authority concerned or the competent authority...

  6. The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

  7. Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against...

  8. Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act...

  9. Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

  10. Search and Seizure - seizure of Mentha Oil - approach to appropriate authority under Uttar Pradesh Goods and Services Tax Act, 2017 - petitioners has submitted that...

  11. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  12. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  13. Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act - Officers of State are also competent for search, seizure and...

  14. The High Court examined the legality of a seizure order due to unauthorized search and seizure of goods based on suspicion of storing stolen/smuggled areca nuts. The...

  15. The key aspects covered are the applicable GST rates for services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission,...

 

Quick Updates:Latest Updates