JAIN BROTHERS AND ANR. versus UNION OF INDIA AND ORS.
The inclusion of customs duty in calculating the value of imported articles for the purpose of levy of additional duty under Section 3(2) of the Customs Tariff Act, 1975 is valid, not unconstitutional nor ultra vires, as both sub-sections are different limbs of the charging section and there is no conflict. Section 3(2) clarifies what is implied in Section 3(1).
- Parties
- Petitioner: JAIN BROTHERS AND ANR.; Respondent: UNION OF INDIA AND ORS.
- Jurisdiction
- India
- Judgment Date
- 21 July 1999
- Procedural Posture
- Writ Petition (c) No. 5308 of 1983 / Final Disposition
- Outcome
- Petition dismissed with costs.
- Legal Topics
- Levy of Additional Duty on Imported Articles, Calculation of Value for Additional Duty, Constitutionality of Customs Tariff Act Provisions
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
JAIN BROTHERS AND ANR.
Petitioner
UNION OF INDIA AND ORS.
Respondent
Procedural Posture
Writ Petition (c) No. 5308 of 1983 / Final Disposition
Legal Issues
- 1 Whether inclusion of customs duty in calculating the value of imported articles for levy of additional duty under Section 3(2) of Customs Tariff Act, 1975 is unconstitutional and ultra vires.
Ratio Decidendi
The inclusion of customs duty in calculating the value of imported articles for the purpose of levy of additional duty under Section 3(2) of the Customs Tariff Act, 1975 is valid, not unconstitutional nor ultra vires, as both sub-sections are different limbs of the charging section and there is no conflict. Section 3(2) clarifies what is implied in Section 3(1).
Court Disposition
Petition dismissed with costs.
Orders
- Petition dismissed.
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment