Supreme Court · 2016 INSC 545 · Decided 22 July 2016
Amin Merchant v. Chairman, Central Board of Excise & Revenue & ORS.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 545 · [2016] 4 S.C.R. 488
- Case number
- CIVIL APPEAL No. 4676/2013
- Decided
- 22 July 2016
- Bench
- MADAN B. LOKUR, N.V. RAMANA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Customs Act Section 25
Headnote
4 S.C.R. 488 AMIN MERCHANT v. CHAIRMAN, CENTRAL BOARD OF EXCISE & REVENUE & ORS. (Civil Appeal Nos. 4676-4677 of2013) JULY 22, 2016 [MADAN B. LOKUR AND N.V. RAMANA, JJ.) Judicial review: Interference of the court sought by assessee C on the ground that rate prescribed for goods under Parliament - Even assuming that the amount of tax is excessive, in the matters of taxation laws, D E F G H the Court permits greater latitude to the discretion of the legislature and it is not amenable to judici~l review - Tax/Taxation. Customs Act, 1962: s.25 - Power to grant exemption from duty
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