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

TMI Blog

Home

2023 (12) TMI 18

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion of India. HELD THAT:- This Court is of the view that the present petition is not maintainable as it is a settled principle of law that an aggrieved person must approach the Court. The standing doctrine characteristic is that a potential litigant must be injured by the action it is challenging. In the opinion of this Court, the petitioner is a stranger, who has not been adversely affected by either of the impugned Circular Instructions as none of his ornaments or articles or jewellery items have been seized. Undoubtedly, the rule of locus standi is relaxed in case of public interest litigation, but that is to be done only to ensure that the poor or socially and economically backward or persons with disability are not denied their rights .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 150, 125 and 110(2) of the Customs Act, 1962 (the Customs Act ) and violative of Articles 14, 21, 31 and 300A of the Constitution of India. 2. Learned counsel for the Petitioner states that the impugned Instructions are arbitrary and ultra vires the Customs Act as they fail to differentiate between gold jewellery/ornaments/articles which have design and emotional value from other forms of gold. He further states that conversion of gold jewellery into gold bars and their consequent sale closes all doors for restitution and causes irreparable loss to the rightful owners. He also states that the impugned Instructions are arbitrary as they fail to differentiate between seized gold jewellery and confiscated gold jewellery. 3. After hearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en denied justice. A new branch of proceedings known as social action litigation or public interest litigation was evolved with a view to render complete justice to the aforementioned classes of persons. It expanded its wings in course of time. The courts in pro bono publico granted relief to inmates of prisons, provided legal aid, directed speedy trials, maintenance of human dignity and covered several other areas. Representative actions, pro bono publico and test litigations were entertained in keeping with the current accent on justice to the common man and a necessary disincentive to those who wish to bypass real issues on merits by suspect reliance on peripheral procedural shortcomings. ( See Mumbai Kamgar Sabha v. Abdulbhai Faizullabh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates