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2017 (3) TMI 158 - DELHI HIGH COURTDelay in finalisation of assessment - valuation in dispute - Section 17(5) of the Customs Act, 1962 - Held that: - Whilst the expression “shall” has been used in Section 17(5) of the Act, the absence of any discernible consequence spelt out by the statute, would constrain the Court from adopting an interpretation that would result in finalization of the assessment on the basis of the declared value, thus clipping the wings, as it were, of the Adjudicating Body - the respondents are directed to complete the process and pass final adjudication orders - appeal allowed.
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