D.R. Enterprises Ltd. vs Asst. Collector of Customs and Ors.
Issue whether machine covered by Notification pending since 1988: Interim order in appellant's favour-Proceedings under s.28 of Customs Act 1962 not taken out, Question of limitation not arising in such a case-The issue as to whether the import of web printing machine was covered by Customs Notification No. 114 dated 19 June 1980 was pending in the high cour [LexDoc Id : 486769]
UOI and Ors. vs N.S. Rathnam and Sons
Justifiability of notification to be tested on touchstone of article 14 of Constitution of India-Classification not having intelligible differentia and a rational basis germane to the purpose liable to be held arbitrary and discriminatory-Justifiability of a particular notification could be tested on the touchstone of article 14 of the Constitution of India, which was treated as the bas [LexDoc Id : 486019]
