Supreme Court of India
Amin Merchant v. Chairman, Central Board of Excise & Revenue & Ors.
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What the Court ordered
In view of the aforesaid elaborate discussion, we reach to an B irresistible conclusion that the appeals, being devoid of any merit, deserve to be dismissed and are dismissed accordingly.
Judgment, page 16
From the headnote
Judicial review: Interference of the court sought by assessee on the ground that rate prescribed for goods under tariff heading is higher than that authorised in the Budget proposals put forth by the Finance Minister - Held: Proposals of the Finance Minister in Parliament are not the enactments of the Parliament - Even assuming that the amount of tax is excessive, in the matters of taxation laws, the Court permits greater latitude to the discretion of the legislature and it is not amenable to judici~l review - Tax/Taxation. Customs Act, 1962: s.25 - Power to grant exemption from duty - Held:
Authorities it was built on
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