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
Indian Laws - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Commercial quantity under the NDPS Act - If the contraband ...

Indian Laws

September 27, 2022

Commercial quantity under the NDPS Act - If the contraband seized falls within the provisions of NDPS Act, the weight of the neutral substance would not be ignored while determining the nature of the quantity seized, whether small quantity, commercial quantity or in between - If the alleged contraband seized falls within the definition of ‘manufactured drug’ under Section 2(xi) of the NDPS Act, then the entire notification including the aforesaid ‘Note 4’ will be applicable. - HC

View Source

 


 

You may also like:

  1. Seeking to demand duty on the lost quantity of the mixed scraps - export of goods in violation of Letter of Permission and In Bond Manufacturing License - The control...

  2. Commercial expediency - whether the amount paid by the assessee in terms of the decree passed by the Bombay High Court falls within the words 'commercial...

  3. Interest payable on FCCBs - There cannot be an exclusion clause if it is not falling within that provision but for the exclusion. Hence, the presence of exclusion in...

  4. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

  5. The provisions of NDPS Act are required to be interpreted keeping in mind the object and purpose of NDPS Act; impact on the society as a whole and the Act is required to...

  6. Levy of CGST and SGST - Supply of branded packaged rice or not - There are no error in the view of the authorities. Firstly, the conclusions of these authorities are...

  7. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  8. Valuation - determination of quantity of edible oil - it would not be practical for customs officers to have the dip measurement of the quantity received in refinery in...

  9. Assumption of jurisdiction under 153C - assessment in search cases - Even as per the pre-amended provisions of Section 153C, AO has to record satisfaction to the effect...

  10. Provision for bad and doubtful debts u/s 36(1)(viia) against the advances of rural branches - The circular mentions that the provisions of new clause (viia) of section...

  11. TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall...

  12. Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

  13. Provisional release of the goods allowed - SCN not issued within time limitation - The Tribunal observed that the goods were seized under Section 110 of the Customs Act,...

  14. MAT - Deduction for provision of bad and doubtful debts while computing book profits u/s.115JB - There is absolutely no quarrel that the case does not fall under Clause...

  15. Whether provisions of hostel facility and sale of books are to be combined with provisions of commercial training or coaching service as bundled service? - it is not...

 

Quick Updates:Latest Updates