Union Of India & Others vs M/S Ganesh Das Bhojraj

The Supreme Court referred the matter to a larger bench due to conflicting ratios in previous decisions regarding the enforceability of customs notifications under Section 25 of the Customs Act, 1962. The Court noted that the amendment to Notification No. 129/76-Cus, which imposed a 25% duty, was validly published and enforceable despite the importer's claims. The appeal by the State was prompted by the Bombay High Court's ruling that the notification was not duly published, which the Supreme Court found to be inconsistent with its earlier judgment in M/s Pankaj Jain Agencies v. Union of India.