Home Case Index All Cases Customs Customs + HC Customs - 2011 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 376 - HC - CustomsCustom Circular - introduction of a Risk Management System (RMS) with an Accredited Clients Programme (ACP) - Assessee argued "case booked" cannot be ground to deny accreditation to carry business and challenged the constitutional validity - Held That:- Condition 7(iii) bears a sufficiently rational nexus with this object and cannot be construed as being arbitrary or violative of the fundamental rights conferred by Articles 14 or 19(1)(g) of the Constitution.
|