https://www.taxtmi.com/caselaws?id=274801 The court upheld the Assistant Collector's valuation of goods at the time of shipment as lawful under Section 30 of the Sea Customs Act. It clarified that only the excess amount beyond the permit value was subject to confiscation. The petitioner's claim of unequal treatment in valuation was dismissed due to lack of evidence. The issuance of a second show-cause notice to correct errors was deemed valid. The court found no legal errors or defects in jurisdiction, dismissing the writ application and vacating interim orders, with no cost orders issued. en-us Fri, 22 Jul 1960 00:00:00 +0530 Tue, 04 Sep 2018 18:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274801 The court upheld the Assistant Collector's valuation of goods at the time of shipment as lawful under Section 30 of the Sea Customs Act. It clarified that only the excess amount beyond the permit value was subject to confiscation. The petitioner's claim of unequal treatment in valuation was dismissed due to lack of evidence. The issuance of a second show-cause notice to correct errors was deemed valid. The court found no legal errors or defects in jurisdiction, dismissing the writ application and vacating interim orders, with no cost orders issued. Case-Laws Customs Fri, 22 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274801