https://www.taxtmi.com/caselaws?id=238598 The court upheld the validity of Notification No.127/99-Customs, which imposed a 50% customs duty on imported wheat. It ruled that the Central Government acted within its powers under Section 8A of the Customs Tariff Act to increase the duty, despite wheat being initially importable duty-free. The court clarified that the term "Free" in the Tariff Schedule denotes a zero rate of duty, allowing for variation through notification under Section 8A. The writ petitions challenging the notification were dismissed, citing precedent from the Kerala High Court and the Supreme Court. en-us Thu, 03 Oct 2013 00:00:00 +0530 Wed, 23 Apr 2014 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238598 The court upheld the validity of Notification No.127/99-Customs, which imposed a 50% customs duty on imported wheat. It ruled that the Central Government acted within its powers under Section 8A of the Customs Tariff Act to increase the duty, despite wheat being initially importable duty-free. The court clarified that the term "Free" in the Tariff Schedule denotes a zero rate of duty, allowing for variation through notification under Section 8A. The writ petitions challenging the notification were dismissed, citing precedent from the Kerala High Court and the Supreme Court. Case-Laws Customs Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238598