Marine Products Export Development Authority Act, 1972

Oryx Fisheries Private Limited exported frozen shrimp to a UAE buyer who later claimed the consignment was of poor quality. The buyer lodged a complaint with the Marine Products Export Development Authority (MPEDA), which issued a show‑cause notice alleging the exporter had supplied sub‑standard goods and subsequently …

The Kerala Fishermen's Welfare Fund Act, 1985 creates a fund for fishermen’s welfare and requires certain persons, termed ‘dealers’, to contribute 1% of their sales. The respondents, exporters of fish, argued that they dealt only in processed fish meat and therefore were not ‘dealers’ under the Act. The High Court set …

The Marine Products Export Development Authority (MPEDA) issued Standing Instructions governing promotion channels for its employees. Four Quality Supervisors appointed directly to Group B posts sought to change their promotion channel, but the Executive Committee rejected their request, holding that the option to choo…

The Commissioner of Income Tax, Kerala appealed against the High Court’s order allowing Tara Agencies to claim a weighted deduction under Section 35B(IA) of the Income Tax Act for export‑related expenses. Tara Agencies purchased various grades of tea, blended them, and exported the blended product. The issue was whethe…