Customs duty hike via e-publication vs Official Gazette, affecting earlier Bills of Entry; refunds ordered, appeal pending

Challenge was raised to the constitutional validity of s.25(4) of the Customs Act, 1962 (as amended in 2016) and to the legality of a customs notification enhancing duty, on the ground that electronic publication could not substitute publication in the Official Gazette, rendering the levy on Bills of Entry filed earlier unlawful. The HC held s.25(4) arbitrary and contrary to s.25(1) and s.25(2A), treated the impugned notification as ineffective for the relevant clearances, and directed refund of excess customs duty and differential IGST with 6% simple interest. In appeal, the SC issued notice, keeping the HC determination open for adjudication.

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The Supreme Court passed a brief procedural order in a pending matter. The Court directed that "Issue notice.", indicating that the respondent(s) are to be formally notified and called upon to respond, and that the matter is admitted to the extent of issuing notice for further consideration. The Court also ordered: "Tag with SLP (C) No. 6645 of 2021." This direction links the present proceeding with another Special Leave Petition (Civil) already pending, typically because the matters involve common questions of law or overlapping factual/legal issues, so they may be listed together and heard in a coordinated manner. No final adjudication on merits, findings, or substantive relief is recorded in the order; it is confined to case management and scheduling directions to ensure uniform treatment alongside the connected SLP.

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