2023 SCC Vol. 1 Part 2
Central Goods and Services Tax Act, 2017 — S. 174(2)(c) — Scope of: First part protects any right, privilege, obligation, etc. under
Foreign trade
Can’t let improper imports affect Indian farmers and national economy. “Prohibited goods” liable to absolute confiscation: Supreme Court
“When personal business interests of importers clash with public interest, the former has to, obviously, give way to the latter.”