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of <h1>Customs duty hike via e-publication vs Official Gazette, affecting earlier Bills of Entry; refunds ordered, appeal pending</h1> 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 ... Constitutional Validity of Section 25(4) of the Customs Act, 1962 as amended Finance Act, 2016 - Increase in duty on crude palm oil from 30% to 44% - Electronic publication of notification versus publication of notification in the official gazette - vires of Notification no. 29 dated 1st March 2018 - High Court held that- ' The provisions of Section 25(4) of the Customs Act, 1962 is declared as arbitrary and contrary to Section 25(1) & (2)(A) of the Customs Act, 1962. The respondents are therefore, directed to refund the excess amount of custom duty and differential amount of IGST collected from the petitioners for clearance of imported goods for home consumption as per the Notification published subsequently to the date of filing of bills of entry with simple interest @ 6% p.a. from the date of deposit till the date of payment.' - HELD THAT:- Issue notice. Ruchi Soya [2020 (9) TMI 422 - GUJARAT HIGH COURT]. 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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