https://www.taxtmi.com/caselaws?id=280776 The court dismissed the petition concerning the assessment of customs duty on imported aluminium scrap, emphasizing that since the petitioner had accepted the valuation and subsequent assessment, they could not challenge it later. The court highlighted that disputes regarding customs duty assessment or valuation should be addressed through an appeal under Section 128 of the Customs Act, rather than through judicial review under Article 226. The petitioner was granted liberty to pursue legal proceedings, including filing an appeal under Section 128 if advised. The judgment stressed the significance of following statutory procedures and utilizing available legal remedies for challenging customs duty assessments and valuations. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 21 May 2019 06:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280776 The court dismissed the petition concerning the assessment of customs duty on imported aluminium scrap, emphasizing that since the petitioner had accepted the valuation and subsequent assessment, they could not challenge it later. The court highlighted that disputes regarding customs duty assessment or valuation should be addressed through an appeal under Section 128 of the Customs Act, rather than through judicial review under Article 226. The petitioner was granted liberty to pursue legal proceedings, including filing an appeal under Section 128 if advised. The judgment stressed the significance of following statutory procedures and utilizing available legal remedies for challenging customs duty assessments and valuations. Case-Laws Customs Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280776