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2010 (12) TMI 1048 - PUNJAB & HARYANA HIGH COURTWhether assessment of duty under Section 17(2) read with the rules or provisional assessment under Section 18 is permissible solely on the basis of norms fixed by the Commissioner of Customs, Nhava Sheva ignoring genuine transaction value or the provisions of the rules – Held that:- norms cannot be mechanically applied, irrespective of genuineness of transaction value or value as may be arrived at as per statutory requirements. Normally, it is not for this Court to lay down the valuation in individual cases or to interfere with an order of assessment or appellate order on the issue of assessment of value but when valuation has not been fixed as per statutory provisions, petition allowed, matter remanded to the Assessing Officer
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