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 …
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 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 …
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. …
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