Home Case Index All Cases Customs Customs + HC Customs - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 976 - HC - CustomsValidity of the notice issued under Section 28(1) of the Customs Act, 1962 - collection of duty on loading, unloading and handling charges - Rule 9(2)(b) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - HELD THAT:- Issue decided by Supreme Court in the case of WIPRO LTD. VERSUS ASSISTANT COLLECTOR OF CUSTOMS & OTHERS [2015 (4) TMI 643 - SUPREME COURT] where it was held that proviso (ii) to sub-rule (2) of Rule 9 introduced vide Notification dated 05.07.1990 is unsustainable and bad in law as it exists in the present form and it has to be read down to mean that this clause would apply only when actual charges referred to in Clause (b) are not ascertainable - the writ appeal is allowed in terms of the order of the Hon’ble Supreme Court.
|