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.

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, Annexure-Y and Ex-Bond Bill Entry No.5401810 all dated: 1.3.2018 and one subject Bill of Entry No.5420843, Annexure-JJ dated 2.3.2018 as done by the Respondents on 5.3.2018 and 2.3.2018 as stated above while asking the Petitioner to pay higher rate of duty for clearance of the subject goods.

(e) Issue a writ of mandamus or any other appropriate writ, order or direction while directing the Respondents, its officials, agents, servants etc. to pay a place at the disposal of the Petitioner an amount of Rs.3,40,99,332/- with interest paid by the Petitioner from the date of deposit till the date of payment as consequence of grant of aforesaid prayers by this Hon. Court.

(f) pending final hearing and disposal of the instant petition, this Hon. Court may be pleased to direct the respondent authorities to refund and place at the disposal of the Petitioner an amount of Rs.3,40,99,332/- with interest accrued there upon.

(g) Pass any other appropriate Orders(s) as this Hon’ble Court may deem fit and proper in the facts and circumstances of the instant case and in the interest of justice.”

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. A perusal of the material on record will indicate that the issue in controversy between the parties which is involved in the present petition and the reliefs sought for by the petitioner are directly and squarely covered by the following judgments of various High Courts and the Hon’ble Supreme Court:

(a) In Ruchi Soya Industries Ltd. Vs. Union of India –2019 SCC Online AP 151;

(b) In Ruchi Soya Industries Ltd., Vs. Union of India & others – 2020 SCC Online Guj. 3595;

(c) In M.D.Overseas Ltd., Vs. Union of India & others – 2019 SCC Online Delhi 11885;

(d) In Ruchi Soya Industries Ltd. Vs. Union of India & others – (2020) 13 GSTR – OL – 585 &

(e) In Union of India & others Vs. G.S.Chatha Rice Mills & another– (2021) 2 SCC 209 .

4. Prayer (a), (b) and (c) sought for by the petitioner are directly covered by the judgment of the Andhra Pradesh High Court and followed by the other High Courts referred to supra and Section 25 (4) of the Customs Act has been held to be illegal, ultra-vires and unconstitutional by the Andhra Pradesh High Court .

5. (a) In Ruchi Soya Industries Ltd.’s case referred to supra, the High Court of Andhra Pradesh has held as under:

4. The petitioner entered into a contract dated January 18, 2018 with its foreign supplier "Just Oil and Gran Pte, Ltd" Singapore for purchase of 9500 metric tonnes (+/-two per cent) of crude