Supreme Court · 2015 INSC 326 · Decided 16 April 2015
Wipro LTD. v. Assistant Collector of Customs & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 326 · [2015] 4 S.C.R. 640
- Case number
- CIVIL APPEAL No. 9766/2003
- Decided
- 16 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Customs Act Section 14
Headnote
C Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: r.9(2), proviso (ii) - Constitutional validity of - Impugned provision entitling authorities to add 1 % of F 0. 8. value of goods on account of loading, unloading and handling charges - Held: This proviso, introduces of cost of loading, unloading and handling charges is concerned even in those cases where actual cost paid on such an account is available and ascertainable - It is contrary to the provisions of s. 14 and would clearly be ultra vires this provision - When the actual charges paid are E available
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