2019 (6) TMI 976

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..... 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 ref .....

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..... ling charges. That the said provisions of Rule 9(2)(b) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, is violative under Article 265 of the Constitution of India. 3. It is presently submitted at the Bar that the very question of law was considered by the Hon ble Supreme Court in the case of Wipro Ltd. v. Assistant Collector of Customs and Others in Civil .....

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