https://www.taxtmi.com/caselaws?id=292710 The Sea Customs Act scheme was treated as creating a special machinery under Sections 30, 31 and 32 for ad valorem and tariff value goods, and if Section 32 applied the Customs Authorities were bound to follow that procedure; a 50 per cent increase in declared value and a penal assessment were said to be unauthorised under the Act. The matter was also treated as falling within the constitutional bar on original jurisdiction in revenue disputes, and the applicant's failure to exhaust the statutory appellate remedies under the Act meant the High Court would not intervene. en-us Wed, 05 Jul 1939 00:00:00 +0530 Tue, 05 Jan 2021 17:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292710 The Sea Customs Act scheme was treated as creating a special machinery under Sections 30, 31 and 32 for ad valorem and tariff value goods, and if Section 32 applied the Customs Authorities were bound to follow that procedure; a 50 per cent increase in declared value and a penal assessment were said to be unauthorised under the Act. The matter was also treated as falling within the constitutional bar on original jurisdiction in revenue disputes, and the applicant's failure to exhaust the statutory appellate remedies under the Act meant the High Court would not intervene. Case-Laws Customs Wed, 05 Jul 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292710