Union of India vs S G S Chatha Rice Mills

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2020 Supreme(SC) 557

D.Y.CHANDRACHUD, INDU MALHOTRA, K.M.JOSEPH
Union of India – Appellant
Versus
S G S Chatha Rice Mills – Respondent

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)

Dr. Dhananjaya Y. Chandrachud, J.

A. The aftermath of Pulwama

C. Petitions before the High Court

E. Submissions in the appeals

G. Precedent

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

K. Information Technology Act, 2000

M. Retrospectivity

1. Leave granted.

2. A terrorist attack took place at Pulwama on 14 February 2019. On 16 February 2019, the Union Government issued a notification under Section 8(a) of the CUSTOMS TARIFF ACT 1975. The notification introduced a tariff entry by which all goods originating in or exported from the Islamic Republic of Pakistan were subjected to an enhanced customs duty of 200%. The precise time at which the notification was uploa

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2020 Supreme(SC) 557

D.Y.CHANDRACHUD, INDU MALHOTRA, K.M.JOSEPHUnion of India – AppellantVersusS G S Chatha Rice Mills – Respondent

D.Y.CHANDRACHUD, INDU MALHOTRA, K.M.JOSEPH
Union of India – Appellant
Versus
S G S Chatha Rice Mills – Respondent