
The Bombay High Court has ruled that courts cannot compel the legislature to correct alleged clerical errors in statutes or apply legislative amendments retrospectively.
The decision came in Aarti Drugs Ltd.'s plea seeking a retrospective reduction in customs duty due to an omitted tariff item in the Finance Act, 2022.
The Court held that even if a change is seen as a correction or clarification, only the legislature can decide on its retrospective effect. While declining a mandamus, the Court requested that authorities consider the company’s pending representation. The petition was disposed of without imposing costs.
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