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    <title>2024 (4) TMI 127 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC disposed of petition regarding SCN dated 31st December 2020 concerning valuation of imported power tools and accessories with alleged mis-declaration of value. Court directed that adjudicating officer must consider SC decision in Canon India case under Article 141 and follow Division Bench precedent in Laxmi Organic Industries case. HC ordered respondents to adjudicate the SCN expeditiously within six months, noting the three-year delay since issuance during COVID-19 pandemic warranted no further postponement.</description>
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      <description>Bombay HC disposed of petition regarding SCN dated 31st December 2020 concerning valuation of imported power tools and accessories with alleged mis-declaration of value. Court directed that adjudicating officer must consider SC decision in Canon India case under Article 141 and follow Division Bench precedent in Laxmi Organic Industries case. HC ordered respondents to adjudicate the SCN expeditiously within six months, noting the three-year delay since issuance during COVID-19 pandemic warranted no further postponement.</description>
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