https://www.taxtmi.com/caselaws?id=381899 A challenge to notice under the Customs Act and to Rule 9(2)(b) of the Customs Valuation Rules on loading, unloading and handling charges was covered by Supreme Court precedent. The Court noted that proviso (ii) to Rule 9(2), inserted by the 5 July 1990 notification, was unsustainable in its existing form and had to be read down so it applied only where the actual charges under clause (b) were not ascertainable. The challenge succeeded, and the appeal was allowed in terms of that ruling, with the Single Judge's order set aside. en-us Wed, 09 Jan 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381899 A challenge to notice under the Customs Act and to Rule 9(2)(b) of the Customs Valuation Rules on loading, unloading and handling charges was covered by Supreme Court precedent. The Court noted that proviso (ii) to Rule 9(2), inserted by the 5 July 1990 notification, was unsustainable in its existing form and had to be read down so it applied only where the actual charges under clause (b) were not ascertainable. The challenge succeeded, and the appeal was allowed in terms of that ruling, with the Single Judge's order set aside. Case-Laws Customs Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381899