In Brief
Following a terrorist attack, the Union Government notified an enhanced customs duty of 200% on goods from Pakistan. Rice mill importers who had already submitted bills of entry and completed self-assessment at the previous duty rate challenged attempts by customs authorities to collect the higher duty. The Supreme Court held that the applicable duty rate is that in force when the bill of entry is presented, not when the notification is published. Once importers complete self-assessment based on the existing rate, customs authorities cannot reassess to apply a later increased rate. The Court affirmed the High Court's order to release goods on payment of the original assessed duty, protecting importers' vested rights against retrospective tariff changes.
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