Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962 - s. 151A - Standing Order No. 7 493199 dated 3. 12. 99 issued by Chief Commissioner of 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 - The Standing Order is not binding and has to be taken only as an assistance in exercise of quasi judicial power of 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 and contemporaneous import - But if evidence as regards contemporaneous import not available, reference to foreign journal to find out international price is not irrelevant - Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - r. 4. The question for consideration in theĀ· present appeals was legality and validity of Standing Order No. 7493199 dated 3.12.1999 issued by Chief Commissioner of Customs, whereby detailed guidelines and directions had been given for determination of valuation of plastic items in the light of international prices contained in the foreign finance journals. The Order also contained directions as to how classification of mixed material like floor sweeping should be made. |
Judge | Honble Mr. Justice R. M. Lodha |
Neutral Citation | 2009 INSC 109 |
Petitioner | M/s. Varsha Plastics Pvt. Ltd. & Anr. |
Respondent | Union Of India & Ors. |
SCR | [2009] 1 S.C.R. 896 |
Judgement Date | 2009-02-05 |
Case Number | 835 |
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