M/S PANKAJ JAIN AGENCIES versus UNION OF INDIA

M/S PANKAJ JAIN AGENCIES versus UNION OF INDIA

The notification amending the earlier exemption was validly promulgated upon publication in the Official Gazette, and accordingly enforceable. The notification did not prescribe a duty higher than statutory duty. The imposition of duty under the notification did not violate Section 25(1) or (3) of the Customs Act,...

Source-derived case information.

Parties
Petitioner: M/S Pankaj Jain Agencies; Respondent: Union of India
Jurisdiction
India
Judgment Date
14 July 1994
Procedural Posture
Writ Petition Under Article 32 of the Constitution of India / Final Judgment
Outcome
Petitions dismissed with costs.
Legal Topics
Delegated Legislation, Customs Duty, Exemption Notifications, Publication in Official Gazette, Article 19(1)(g)
Constitutional Law Taxation Law Customs Law Delegated Legislation Customs Duty Exemption Notifications Publication in Official Gazette Article 19(1)(g)

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Parties

M/S Pankaj Jain Agencies

Petitioner

Union of India

Respondent

Procedural Posture

Writ Petition Under Article 32 of the Constitution of India / Final Judgment

Legal Issues

  1. 1 Whether Notification No. 142/86-Cus., dated 13-2-86 promulgated under Section 25(1) of the Customs Act validly amended earlier Notification No. 70/85-Cus., dated 17-3-85
  2. 2 Whether the notification was validly published and enforceable
  3. 3 Whether the notification imposed a duty beyond statutory limits or infringed Article 19(1)(g) of the Constitution

Ratio Decidendi

The notification amending the earlier exemption was validly promulgated upon publication in the Official Gazette, and accordingly enforceable. The notification did not prescribe a duty higher than statutory duty. The imposition of duty under the notification did not violate Section 25(1) or (3) of the Customs Act, nor Article 19(1)(g) of the Constitution, as there is no fundamental right to import and mere excessiveness of tax is not violative of Article 19(1)(g).

Court Disposition

Petitions dismissed with costs.

Orders

  • Writ Petition No. 123 of 1987 dismissed with costs.
  • Connected Writ Petitions (170/1987, 1498-99/1986, 1101/1986, 1768/1986, 1037/1986, 1661/1986, 1181/1986, 1522-23/1986, 1729-30/1986) dismissed with costs.