https://www.taxtmi.com/caselaws?id=343702 The court upheld the legality of Notification No. 23/2002-Cus dated 1st March 2002, which imposed a Special Additional Duty (SAD) on certain goods. It found the notification to be part of a legitimate fiscal policy decision and not arbitrary. While acknowledging the temporary impact on indigenous manufacturers, the court noted that the issue was rectified in the subsequent budget. The court emphasized that judicial review of such decisions is limited to ensuring fairness and legality of the process, ultimately dismissing the petition without costs. en-us Thu, 25 May 2017 00:00:00 +0530 Sat, 18 Nov 2017 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343702 The court upheld the legality of Notification No. 23/2002-Cus dated 1st March 2002, which imposed a Special Additional Duty (SAD) on certain goods. It found the notification to be part of a legitimate fiscal policy decision and not arbitrary. While acknowledging the temporary impact on indigenous manufacturers, the court noted that the issue was rectified in the subsequent budget. The court emphasized that judicial review of such decisions is limited to ensuring fairness and legality of the process, ultimately dismissing the petition without costs. Case-Laws Customs Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343702