In Brief
ABP Pvt Ltd imported a high-speed printing machine in 2003 and claimed a 5% concessional customs duty based on a government notification. Before the goods were cleared, the government amended the notification to restrict the concessional duty to machines of a specific type (double-width four-plate), excluding the assessee's machine. The assessee challenged the amended notification as violating principles of public interest. The High Court agreed, holding there was no intelligible distinction between the two types of machines. The Supreme Court allowed the government's appeal, holding that courts cannot review the merits of fiscal policy decisions. The availability of indigenous manufacturing capacity is a relevant consideration in granting or withdrawing exemptions. The court emphasized that the executive enjoys discretion in determining economic policy, subject only to scrutiny for legality, rationality, and bona fides—not substantive merits.</summary_100> </invoke>
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