Supreme Court · 1990 INSC 221 · Decided 6 August 1990
Northern Corporation v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 221 · [1990] 3 S.C.R. 621
- Case number
- WRIT PETITION (CIVIL) No. 443/1988
- Decided
- 6 August 1990
- Bench
- SABYASACHI MUKHERJI, K.N. SAIKIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32; Income Tax Act Section 132(1); Customs Act Section 15, 15(l)(b), 59
Headnote
B Customs Act, 1962: Section 15( l)(b)-Customs duty-Deter­ mination of rate-Goods imported could not be cleared due to ban -!~~imposed by income tax authorities-Whether importer liable to pay at the enhanced rate prevailing at the time of clearance. ~ -) Constitution of India, 1950: Article and determination of facts-Enforcement of provisions of the Act­ Whether a breach of fundamental right-Whether permissible to move the Court without seeking relief within the procedure prescribed by the Act. The petitioner-Corportion imported certain goods. The goods were bounded, and could
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