NORTHERN CORPORATION vs UNION OF INDIA AND ORS.

The Supreme Court held that under Section 15(1)(b) of the Customs Act, 1962, the rate of customs duty applicable to imported goods is determined by the rate in force on the date the goods are actually removed from the warehouse. The Court ruled that the petitioner was liable to pay the enhanced duty prevailing at the time of clearance, as the prohibitory orders only postponed the clearance date. Furthermore, the Court clarified that recourse to Article 32 of the Constitution is not permissible without exhausting the statutory remedies provided by the Customs Act, as the matter involves interpretation of law and determination of facts rather than a breach of fundamental rights.