UOI vs M/S GANESH DAS BHOJRAJ

The Supreme Court referred the matter to a larger bench due to conflicting ratios in previous decisions, specifically citing M/s Pankaj Jain Agencies vs. Union of India (1994) 5 SCC 198, Collector of Central Excise vs. New Tobacco Co. (1998) 8 SCC 250, and I.T.C. Limited vs. Collector of Central Excise, Bombay (1996) 5 SCC 538. The Court noted that the amendment to the Exemption Notification No.129/76-Cus was contested on grounds of improper publication, which had implications for the levying of customs duty. The appeal was necessitated by the need to resolve these conflicting interpretations of the law regarding customs notifications under the Customs Act, 1962.