Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, JITENDRA JAIN
Aarti Drugs Limited – Appellant
Versus
Union of India, Notice to be served, through Ministry of Finance, Department of Revenue – Respondent
| Table of Content |
|---|
| 1. petitioner seeks relief for customs tariff error. (Para 2) |
| 2. contentions regarding rectification of tariff. (Para 3 , 4 , 5) |
| 3. opposition to granting relief based on legislative authority. (Para 6) |
| 4. court's observation on legislative competence. (Para 8 , 9 , 10) |
| 5. authority to intervene in legislative terms limited. (Para 11 , 12 , 13) |
| 6. court cannot grant retrospective effect on legislation. (Para 14) |
| 7. petitioner not entitled to mandamus but representation will be reviewed. (Para 15) |
| 8. court disposed of petition without costs. (Para 16 , 17 , 18) |
JUDGMENT :
(M.S. Sonak, J.)
1. Heard learned Counsel for the parties.
2. The Petitioner seeks the following substantive reliefs: -
a. That the Hon’ble Court may be pleased to issue a writ of certiorari, to call for the records in the proceedings of the Respondent No. 1 & 2 in the matter of omission of tariff items under sub-heading 293359 of Chapter 29 of the Customs Tariff from Third Schedule of the Finance Act, 2022;
b. That the Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ/order/directions to Respondent No. 1 & 2 to revise the tariff rate of Basi
The court determined it cannot direct legislative changes in customs tariff or correct alleged errors, as such matters fall within legislative competence and judicial review is not applicable.
High Court lacks jurisdiction over retired Central Govt employee's service grievances; remedy lies before Central Administrative Tribunal.
The customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
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
