Case Laws / Head Notes / Paras
Valuation of goods—Jurisdiction—Tare weight—Determination—Release of goods—Dispute was with regard to valuation of goods imported by respondents / importers, after the same had been released to respondents / importers—Validity—Collector and Director both were equally competent under S. 25-A of Customs Act, 1969x to determine customs value independently of each other without being bound by each other's determination—Rightful course of action was to have the conflict between the two customs values resolved under S. 25-A (3) of Customs Act, 1969, by Director General Valuation, which was not done by him on his own motion after the Collector endorsed copy of valuation of goods imported to him—It was Director General Valuation who was require...
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