Supreme Court
Withdrawal of tax rate concessions by the Government,
cannot be subject to judicial scrutiny
The Supreme Court of India ("Supreme
Court"), in the case of Union of India
vs. ABP Pvt. Ltd. and Anr.1 ruled on the
scope of judicial scrutiny in respect of withdrawal of concessional
tax rates by the Government of India
("GoI"). ABP Pvt. Ltd.
("Respondent") was engaged in importing
specific printing machines, eligible for concessional rate of
customs duty at the rate of 5%2, which was subsequently
withdrawn by the GoI3. The Respondent filed the bills of
entry for import of printing machines, in accordance with the
notification providing concessional rate of customs duty. However,
due to the withdrawal of the concessional rate, the Respondent was
ineligible for such benefit. Aggrieved by the withdrawal of the
concessional rate, the Respondent filed a writ petition before the
High Court of Calcutta ("Calcutta HC")
seeking to declare the withdrawal of the
