INDIAN EXPRESS NEWSPAPERS (BOMBAY) PRIVATE LTD. & ORS. ETC. vs UNION OF INDIA & ORS. ETC. ETC.

The Supreme Court held that the imposition of customs duty on newsprint under the Customs Tariff Act, 1975, specifically Section 2 and Heading 48.01/21, infringes upon the fundamental right to freedom of speech and expression as guaranteed under Article 19(1)(a) of the Constitution of India. The Court emphasized that any tax levied on newsprint must not stifle the freedom of the press and must be reasonable, as per Article 19(2). The Court struck down the notification under Section 25 of the Customs Act, 1962, as unconstitutional, affirming the duty of the State to encourage education through media and ensuring that the newspaper industry is not unfairly burdened by taxation.