1977 (8) TMI 56

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..... it has been done by Koshal J., in allowing the writ petition asking for refund of the extra customs duty paid by the respondent. The notification fixing the customs tariff was admittedly before the date on which the Bill of Entry was submitted by the respondent. Fairly, without noticing the change in the tariff rate effected by the notification, the respondent paid the duty at the rate that origin .....

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..... t the duty that has been imposed is also a tax within the meaning of Art. 265 of the Constitution and no point was taken in this regard before us, was certainly without the authority of law. There is, therefore, no jurisidiction either to impose the tax or collect the same. This being so, the provisions of the Constitution must prevail notwithstanding the difflculties that may be experienced by th .....

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