RUCHI SOYA INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel appearing for the parties.

(2.) This Writ Petition has been filed by the petitioner being aggrieved by the action of the respondents customs authorities concerned charging enhanced rate of duty on the consignments in question on the basis of the impugned notification No. 103/2020-Customs (N.T.) dtd. 29/10/2020 effective and operational from 23:18:25 hrs of 2020 by applying the same retrospectively and making prayer for quashing the impugned reassessment of bills of entry in question on the basis of which petitioner was asked to pay duty of higher tariff value for clearance of the goods in question.

(3.) Main legal issues involve in this Writ Petition are as hereunder,-