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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Patanjali Foods Limited – Appellant
Versus
Union Of India Through The Secretary Ministry Of Finance – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
“ (a) Declare and hold that Section 25 (4) of the Customs Act, 1962 as amended by the Finance Act, 2016 is arbitrary, illegal, ultravires and unconstitutional and strike down the same accordingly.
(b) Issue a writ of certiorari or any other appropriate writ, direction or order while quashing and setting aside the Notification No. 29/2018-Cus dated 1.3.2018 (Annexure G) being illegal, arbitrary, ultravires and infringing the fundamental rights of the Petitioner to trade and otherwise bad in law.
(c) In alternate subject to what is stated above, this Hon'ble Court may be pleased to issue writ of mandamus or any other appropriate writ, direction or order that the Notification No. 29/2018-Cus dated 1.3.2018(Annexure G) is effective and operational from 6.3.2018 only and not prior thereto and that the same is not applicable in the facts of the instant case.
(d) Issue a writ of certiorari or any other appropriate writ, order or direction while quashing the re- assessment/assessment of the subject three Ex-Bond Bills of Entry viz. Ex-Bond of Entry No.5401809, Annexure-K. Ex- bond Bill of Entry No. 5401837,
The court declared Section 25(4) of the Customs Act unconstitutional, asserting that notification increases in duty require proper publication to inform the public adequately.
The effective date of a notification under Section 25(4) of the Customs Act is the date of its publication in the Official Gazette in e-mode.
Show cause notices issued prior to 29.03.2018 must be adjudicated within one year from that date; otherwise, they lapse.
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