Abstract
Since the earliest times taxation has been fraught with litigation, as tax being an exacted levy is sought to be avoided by one and all. Under the Indian Constitution, the parameters of the taxing power of the state have been clearly specified. To rein in the executive authorities, Article 265 of the Constitution specifically provides that no tax shall be levied, save by authority of law. As will be enunciated later, this imports into tax law the subtle nuances of non-arbitrariness apparent in Article 14 of the Constitution. Towards this end a special provision has been incorporated in the Customs Act, 1962 to provide a special review of orders passed by the subordinate tax authorities to ensure the legality and propriety of such decisions. The purposes and applications of section 129 D of the Customs Act, 1962 may be manifold in ensuring that implementation of tax law by the executive authorities imports within itself the duty of non-arbitrariness implicit in Article 14' and explicit in the 'Rule of Law'?
Recommended Citation
Reen, Vikramjeet and Malhotra, Gaurav
(1995)
"Rationale for Special Review under Customs Act,"
National Law School of India Review: Vol. 7:
Iss.
1, Article 14.
Available at:
https://repository.nls.ac.in/nlsir/vol7/iss1/14
