https://www.taxtmi.com/caselaws?id=430090 The High Court dismissed the Writ Petition challenging the classification of imported goods as pipes instead of Heavy Melting Scrap (HMS) and the valuation of goods. The Court upheld the rejection of the transaction value due to mis-declaration and affirmed the liability to confiscation under the Customs Act. It emphasized the availability of an alternative remedy before the Supreme Court for disputes on classification and valuation, concluding that the Writ Petition sought re-determination falling within the Supreme Court's jurisdiction. en-us Wed, 19 Oct 2022 00:00:00 +0530 Fri, 11 Nov 2022 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430090 The High Court dismissed the Writ Petition challenging the classification of imported goods as pipes instead of Heavy Melting Scrap (HMS) and the valuation of goods. The Court upheld the rejection of the transaction value due to mis-declaration and affirmed the liability to confiscation under the Customs Act. It emphasized the availability of an alternative remedy before the Supreme Court for disputes on classification and valuation, concluding that the Writ Petition sought re-determination falling within the Supreme Court's jurisdiction. Case-Laws Customs Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430090