https://www.taxtmi.com/caselaws?id=398303 The court declared Section 25(4) of the Customs Act, 1962, as amended by the Finance Act, 2016, unconstitutional. It also ruled that Notification No. 29/2018-Cus dated 1st March 2018 was effective only from 6th March 2018, the date of its electronic publication. Consequently, the court ordered the refund of excess customs duty and IGST collected from the petitioners. en-us Thu, 12 Mar 2020 00:00:00 +0530 Thu, 27 May 2021 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398303 The court declared Section 25(4) of the Customs Act, 1962, as amended by the Finance Act, 2016, unconstitutional. It also ruled that Notification No. 29/2018-Cus dated 1st March 2018 was effective only from 6th March 2018, the date of its electronic publication. Consequently, the court ordered the refund of excess customs duty and IGST collected from the petitioners. Case-Laws Customs Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398303