https://www.taxtmi.com/caselaws?id=41043 Consumers of viscose staple fibre had sufficient locus standi to challenge customs notifications because the duty burden affected them directly in the market, and the petitions were maintainable to the extent relief could be granted within the Court's territorial reach. The notifications fixing additional duty at a rate different from the excise duty on indigenous fibre were upheld as valid: section 3(1) of the Customs Tariff Act creates the levy, while section 3(6) carries in the exemption machinery of section 25 of the Customs Act, permitting variation or exemption in public interest. The challenge under Articles 14, 19(1)(g) and 265 failed because the fiscal scheme allowed such statutory adjustment and the notifications were traceable to lawful authority. en-us Wed, 19 Aug 1981 00:00:00 +0530 Thu, 20 May 2010 12:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41043 Consumers of viscose staple fibre had sufficient locus standi to challenge customs notifications because the duty burden affected them directly in the market, and the petitions were maintainable to the extent relief could be granted within the Court's territorial reach. The notifications fixing additional duty at a rate different from the excise duty on indigenous fibre were upheld as valid: section 3(1) of the Customs Tariff Act creates the levy, while section 3(6) carries in the exemption machinery of section 25 of the Customs Act, permitting variation or exemption in public interest. The challenge under Articles 14, 19(1)(g) and 265 failed because the fiscal scheme allowed such statutory adjustment and the notifications were traceable to lawful authority. Case-Laws Central Excise Wed, 19 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41043