Court Rules Unequal Penalties for Delayed Duty Payments Violate Article 14's Equality Mandate; Upholds High Court Decision.

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....The High Court is correct in saying that an assessee who pays the delayed amount of duty after 100 days is to be on the same footing as an assessee who pays the duty only after one day’s delay and that therefore such rule treats unequals as equals and would, therefore, violate Article 14 of the Constitution of India - SC....