Punjab & Haryana HC Denies Anticipatory Bail in Murder via Humiliation Case: Sections 103(1) & 3(5) BNS
07 Mar 2026
Security Deposit Forfeiture Without Show-Cause Notice Violates Natural Justice: Himachal Pradesh High Court
07 Mar 2026
S.202 CrPC Inquiry Not Mandatory for Public Servant Complaints If Accused Outside Jurisdiction: Supreme Court
09 Mar 2026
Professor MP Singh: Shaper of Constitutional Discourse
09 Mar 2026
Right to Promotion is Legitimate Expectation; Marriage-Based Transfer Can't Defeat It: Himachal Pradesh High Court
12 Mar 2026
Section 4 Official Secrets Act Presumption and Prima Facie Evidence Bar Bail in Espionage Case: Punjab & Haryana HC
14 Mar 2026
Centre Revokes Wangchuk's NSA Detention Amid SC Challenge
14 Mar 2026
No Interference Allowed in Religious Prayers on Private Premises: Allahabad HC Cites Maranatha Precedent
14 Mar 2026
No Proof of Absolute Ownership by Mizo Chiefs Bars Fundamental Rights Claim Under Article 31: Supreme Court
14 Mar 2026
Back
Next 
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 appropriat
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.
The publication of a notification in the Official Gazette serves as constructive notice to the public, and the operative date of the notification is determined by its publication in the Gazette, as p....
(1) Delegated Legislation acquires force of law only upon its publication in Official Gazette.
(2) Delegated Legislation – Once legislature has prescribed specified mode of promulgation, executive....
Customs duty is only applicable at the time of first entry into India, and not on subsequent conversions, as retrospective application of exemptions violates established legal principles.
The absence of rules for assessment and collection of safeguard duty as required by Section 8C(6) of the Customs Tariff Act, 1975 rendered the impugned Customs Notification invalid.
The court affirmed that MIPs can be validly issued under the FTDR Act, with the requirement of laying the notifications before Parliament being directory, not mandatory.
Customs duty cannot be lawfully imposed on electricity generated in Special Economic Zones and supplied to Domestic Tariff Areas due to lack of a proper charging provision, reaffirming the authority ....
Every action of the executive government, including exercise of its power to grant or withdraw tax exemption, should be suffused with public interest. The government must provide relevant and suffici....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
Listen Article