ISSUE:
Whether the impugned notification (No. 142/86-Cus.) was validly promulgated and enforceable, given the alleged delay in making it known to the affected parties?
Whether the notification violated the conditions prescribed under Section 25(3) of the Customs Act, 1962, by effectively imposing a new duty not provided for under the statutory provisions?
Whether the enhanced duty constituted an unreasonable restriction on the petitioner’s fundamental rights under Article 19(1)(g) of the Constitution?
RULE:
A notification or subordinate legislation acquires enforceability upon its publication in the Official Gazette, which is deemed sufficient for making the law known within the territory it operates.
Taxes or duties, including customs duties, are not per se violative of Article 19(1)(g) unless they destroy the right to carry on trade or business, with excessiveness alone not constituting a violation.