https://www.taxtmi.com/caselaws?id=44996 The court dismissed the writ petitions, upholding the validity of Notification No. 286/90-Cus., dated 15-12-1990, and the constitutionality of Section 15(1)(b) of the Customs Act, 1962. The court confirmed the prospective nature of the notification, applying the increased 25% auxiliary duty to goods removed post-notification. Reassessment of auxiliary duty from 5% to 25% for goods removed after the notification date was deemed legal, emphasizing duty determination upon goods' removal from the warehouse. The court ruled in favor of respondents, justifying the reassessment and increased duty collection. en-us Fri, 21 Aug 1998 00:00:00 +0530 Wed, 07 Jul 2010 15:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44996 The court dismissed the writ petitions, upholding the validity of Notification No. 286/90-Cus., dated 15-12-1990, and the constitutionality of Section 15(1)(b) of the Customs Act, 1962. The court confirmed the prospective nature of the notification, applying the increased 25% auxiliary duty to goods removed post-notification. Reassessment of auxiliary duty from 5% to 25% for goods removed after the notification date was deemed legal, emphasizing duty determination upon goods' removal from the warehouse. The court ruled in favor of respondents, justifying the reassessment and increased duty collection. Case-Laws Customs Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44996