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Issues involved:
Challenge to legality and constitutionality of customs duty notification, violation of rights under Article 19(1)(g), promissory estoppel, examination of public interest in issuing notification, applicability of Division Bench judgment on levy of customs duty. Analysis: 1. The petitioners challenged the legality and constitutionality of a customs duty notification nullifying an earlier exemption on PVC resin. They argued that the imposition of duty violated their rights under Article 19(1)(g) and public interest should not contradict the earlier exemption without new circumstances. The petitioners also claimed estoppel based on assurances from the respondents. 2. A Division Bench judgment analyzed the levy of customs duty on PVC resin, classifying it under Chapter 39 of the Customs Tariff Act. The court noted the exemption granted by the Central Government through notifications and the subsequent supersession of the exemption. The plea of promissory estoppel was examined, emphasizing that changes in duty rates are within the legislative domain. 3. The court discussed the public interest aspect of issuing notifications under the Customs Act. It emphasized that legislative orders are not subject to estoppel, and motives behind such orders are irrelevant if the legislature is competent to pass the law. References were made to legal precedents highlighting the finality of legislative determinations in matters of taxation. 4. The judgment cited American and Indian cases to underscore the judiciary's limited role in questioning the reasonableness of tax amounts and legislative decisions on taxation. The court reiterated that the legislature has the authority to determine tax rates and conditions, and the judiciary must exercise caution in reviewing tax-related contentions under Article 19. 5. The Division Bench's conclusions in a related case were referenced, emphasizing the calculation of duty rates based on specific circumstances mentioned in the law. The modification of exemptions in the interest of public good was upheld as constitutional and legally sound. The court dismissed the writ petitions based on the findings of the Division Bench judgment, stating that the issues raised were already addressed and lacked merit. 6. The court dismissed the petitions with costs and allowed the respondents to take necessary actions as per the circumstances of each case. The detailed analysis covered the legal, constitutional, and estoppel aspects of the customs duty notification, providing a comprehensive understanding of the judgment's rationale and implications.
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