Supreme Court · 2020 INSC 561 · Decided 23 September 2020
Union of India & ORS. v. M/S G S Chatha Rice Mills & ANR.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 561 · [2020] 14 S.C.R. 571
- Case number
- CIVIL APPEAL No. 3249/2020
- Decided
- 23 September 2020
- Bench
- D.Y. CHANDRACHUD, INDU MALHOTRA, K.M. JOSEPH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 245, 246; Customs Act Section 12, 15, 17, 46, 47; Information Technology Act Section 13, 8
Headnote
Customs Tariff Act, 1975: ss.8A and 11A - Customs Act, 1962 - ss.12, 15, 17, 46 and 47 - Assessment of duty - Shift from manual to electronic form of governance - Impact of - Publication of notification on e-gazette - Time of publication on e-gazette point for enforceability of e-notification - On 16 February 2019, the Union Government issued a notification (Notification 5/2019) u/s.8A of the Customs Tariff Act - The notification introduced a tariff entry by which all goods imported from Pakistan were subjected to enhanced
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