Union Of India vs A.B.P Pvt.Ltd.

The Supreme Court examined the validity of the withdrawal of a customs notification that provided exemption for the import of high-speed web offset printing machines. The Court analyzed whether the withdrawal was lawful and whether the exemption could be revoked after reliance was placed upon it by the importer. The judgment upheld the Calcutta High Court's decision that the withdrawal was invalid, emphasizing the importance of legal certainty and reliance in administrative notifications.