https://www.taxtmi.com/caselaws?id=46987 The Court considered the challenge to Customs Notification No. 164 of 2003, focusing on allegations of hostile discrimination and withdrawal of exemption under the Customs Act and Article 14 of the Constitution. The petitioner sought release of goods upon payment of 5% Customs duty for a printing machine, emphasizing urgency and unique requirements. The Court weighed the balance of convenience and inconvenience, leaning towards the applicability of the November 2003 Notification, subject to scrutiny. Conditions for release included payment of admitted duty and a bank guarantee. The Court emphasized judicial review power, balancing Revenue interests with petitioner's circumstances, ultimately allowing goods release under specified conditions. en-us Thu, 18 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 12:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46987 The Court considered the challenge to Customs Notification No. 164 of 2003, focusing on allegations of hostile discrimination and withdrawal of exemption under the Customs Act and Article 14 of the Constitution. The petitioner sought release of goods upon payment of 5% Customs duty for a printing machine, emphasizing urgency and unique requirements. The Court weighed the balance of convenience and inconvenience, leaning towards the applicability of the November 2003 Notification, subject to scrutiny. Conditions for release included payment of admitted duty and a bank guarantee. The Court emphasized judicial review power, balancing Revenue interests with petitioner's circumstances, ultimately allowing goods release under specified conditions. Case-Laws Customs Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46987