https://www.taxtmi.com/caselaws?id=193997 The Court allowed the writ petitions, setting aside Notification No. 2/2002-Cus., dated 8-1-2002, which increased import duty from 5% to 10%. The Court found the notification to be arbitrary and lacking justification, as it did not meet the statutory requirements of Section 8A(1) of the Customs Tariff Act, 1975. Despite being presented before Parliament, the notification was invalidated due to the absence of material evidence supporting the Central Government's satisfaction and immediate action, emphasizing the importance of procedural compliance in such matters. en-us Tue, 29 Jan 2013 00:00:00 +0530 Fri, 25 Aug 2017 11:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193997 The Court allowed the writ petitions, setting aside Notification No. 2/2002-Cus., dated 8-1-2002, which increased import duty from 5% to 10%. The Court found the notification to be arbitrary and lacking justification, as it did not meet the statutory requirements of Section 8A(1) of the Customs Tariff Act, 1975. Despite being presented before Parliament, the notification was invalidated due to the absence of material evidence supporting the Central Government's satisfaction and immediate action, emphasizing the importance of procedural compliance in such matters. Case-Laws Customs Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193997