Union of India vs S G S Chatha Rice Mills

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

Table of Content
1. notification increases customs duty due to pulwama attack. (Para 2 , 3 , 6)
2. high court's ruling based on time of bill presentation. (Para 8 , 9 , 10)
3. discussion on general clauses and definitions related to timing. (Para 11 , 12 , 13 , 26)
4. interpretation of time and date under the customs act. (Para 16 , 17 , 19)
5. appeals dismissed, ruling on notification's effect confirmed. (Para 68 , 69)

JUDGMENT :

Dr. Dhananjaya Y. Chandrachud, J.

This judgment has been divided into sections to facilitate analysis. They are:

A. The aftermath of Pulwama

B. The backdrop

C. Petitions before the High Court

D. The judgment of the High Court

E. Submissions in the appeals

F. Determination of the rate under Section 15 of the CUSTOMS ACT 1962

G. Precedent

H. Interpreting ‘day’ and ‘date’

I. Notification under Section 8A of the CUSTOMS TARIFF ACT

J. General Clauses Act

K. Information Technology Act, 2000

L. Effect of notifications issued in e-gazettes

M. Retrospectivity

N. Summation

1. Leave granted.

A. The aftermath of Pulwama

2. A terrorist attack took place at Pulwama on 14 February 2019.