Supreme Court · 2009 INSC 109 · Decided 5 February 2009
M/S. Varsha Plastics PVT. LTD. & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 109 · [2009] 1 S.C.R. 896
- Case number
- CIVIL APPEAL No. 835/2002
- Decided
- 5 February 2009
- Bench
- MARKANDEY KATJU, RAJENDRA MAL LODHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 151A, 14
Headnote
Customs Act, 1962 - s. 151A - Standing Order No. 7 493199 dated 3. 12. 99 issued by Chief Commissioner of c Customs - Giving guidelines and directions for determination of valuation of plastic items, in the light of international prices contained in foreign journals - Validity of - Held: Valid Order is not binding and has to be taken only as an assistance in exercise of quasi judicial power of D determining value for the purpose of levy of customs duty - It does not interfere with quasi-judicial function - Valuation of goods generally should be on the basis of customs valuation Rules
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