Supreme Court · 1963 INSC 147 · Decided 10 May 1963
In RE. the Bill to Amend S. 20 of THB Sea Customs Act, 1878, and S. 3 of the Central Excises and Salt Act, 1944 v. VS.
- Court
- Supreme Court of India
- Citation
- 1963 INSC 147 · [1964] 3 S.C.R. 787
- Case number
- SPECIAL REFERENCE CASE No. 1/1962
- Decided
- 10 May 1963
- Bench
- BHUVNESHWAR PRASAD SINHA, S.K. DAS, P.B. GAJENDRAGADKAR, A.K. SARKAR, K.N. WANCHOO, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (9-judge bench)
- Acts & sections cited
- Constitution Article 289, 143, 289(1); Customs Act Section 3
Headnote
SUPREME COURT REPORTS 787 We are of opinion that the order of the High Court is correct and therefore dismiss the appeal with costs. u.i. ... 1 '""' • •• M "'41• T.lal.llc.\ Appeal dismissed. &1Ji.Hr D,,,,J J • IN RE. THE BILL TO AMEND S. 20 OF THB SEA AYYANGAR JJ.) Pre6ident'• Reference-Ouatom., dutiea and dutiea of e11:ci1t­ Parliamenl'• power to levy such dutiea on the property of Btolt•­ Direct and indirect taxes-Distinction, if valid under 00111- titution-·Ouatoms duties and duties of exciBe, if ta:u1
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