In tax and fiscal laws, it is axiomatic that there have to be charging and collecting mechanism, as the absence of either of these will render the tax law unconstitutional. Recently, the Supreme Court in Jagdish Cancer & Research Centre’s case (2001) 132 ELT 257 (SC) some- what upset this belief and practice, by holding that in cases covered by redemption fine, section 125(2) of the Customs Act, 1962 is itself the machinery for collecting customs duty. This article is a critical appraisal of the aforesaid ruling of the Supreme Court. Thanks to Article 265 of the Constitution of India, every taxation legislation will have a charging section to levy tax or duty and a collection machinery to recover the taxes, duties so levied. These two limbs of taxation law are so sacrosanct that the absence of either of them is likely to render the tax law unconstitutional. Under the Customs Act, 1962, Section 12 is the charging section and Section 28 is the collection machi ....