Customs Act, 1962, Section 25 -- Customs duty - Exemption of - Crude palm oil is imported to produce edible oil - During process of said manufacture, 25% fatty acid was produced and 75% edible oil - Since main manufacturing activity related to edible product and fatty acid emerging as by-product cannot said to be satisfying first requirement of exemption notification -..........
Customs Act, 1962, Section 25(1) -- Custom duty - Exemption of goods falling under tariff Sub-Heading 2208.10 - Power of Court - Court cannot issue any orders directing Central Government to issue notification u/s.25(2) of the Act except on grounds of discrimination - Court gives greater latitude to legislative discretion in matters of taxation...........
Customs Act, 1962, Section 25(1), Constitution of India, 1950, Article 14 -- Custom duty - Grant of exemption - Allegations of discrimination on part of Central Government while issuing notification u/s.25(1) of the Act in respect of other goods and contrary to Art.14 of Constitution - It is duty of appellant to establish that there is no rational basis for making..........
Jammu and Kashmir Board of Professional Entrance Examinations Act, 2002, Section 23, Jammu and Kashmir Board of Professional Entrance Examination Rules, 2014, Rule 6 -- Common entrance test - Award of sports point - Eligibility criteria - In the instant case, as per advertisement notification for common entrance test, it contains condition for submission of sports category..........
Civil Procedure Code, 1908, Section 9, Land Acquisition Act, 1894, Section 4 -- Jurisdiction - Jurisdiction of civil court is barred to challenge the notification u/s 4 of Land Acquisition Act and no declaration or permanent injunction can be granted - Only right available for person aggrieved is to approach High Court u/art 226 of Constitution...........
Mineral Concession Rules, 1960, Rule 27(3) -- Mines and Minerals (Development and Regulation) Act, 1957 - Renewal of lease - Applicability of permission granted by Central Government u/R.27(3) of Rules to respondent`s mine - Respondent`s mines was located in the area declared a reserved area for exploitation of bauxite in public interest vide notification issued by State -..........
Environment (Protection) Act, 1986, Section 26, Environment (Protection) Rules, 1986, Rule 5(3)(a), Environment Impact Assessment Notification,1994 -- Environment Clearance (EC) - Deletion of notification for grant of extension of EC for next 2 years - Challenge as to - Said order was passed without considering requirements of Environment Protection Act and Rules framed..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 2(xi), 21 -- Manufactured drug - Recovery of 20 bottles of Codeine phosphate without any license and authority - While determining whether quantity is small or commercial, weight of entire bulk has to be taken into consideration - Quantity of manufactured drug is not to be determined on pure drug content -..........
Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989, Section 3(1)(v), (x), (xi), 2(4), Indian Penal Code, 1860, Section 303, 354, 527, 447 -- Offence u/ss 3(1)(v),(x),(xi), 2(4) of SC/ST Act and Ss.303, 354, 527, 447 IPC - Order taking cognizance - Quashing of FIR - Caste of complainant is `Garuda' as SC, which is mentioned/enlisted in the..........
Transfer of Property Act, 1882, Section 107 -- Applicability of Act - T.P. Act not applicable to State of Punjab as per Gazette notification - However, provision of S.107 of Act, would apply with full force and vigor to all leases of immovable property including agricultural leases in State of Punjab (including Haryana)...........
