M/S. GRANULES INDIA LTD. vs UNION OF INDIA

The Supreme Court upheld the High Court's dismissal of the writ petition regarding the denial of customs duty exemption under the Customs Act, 1962, specifically referencing Section 28(1). The Court established that the appellant's imports were subject to duty as they occurred after the amendment of Notification No. 183/1993, which withdrew the exemption. The Court found no arbitrariness in the respondents' actions and affirmed the High Court's ruling that the appellant was not entitled to relief due to the lack of reference to the clarificatory notification in the initial proceedings.