https://www.taxtmi.com/caselaws?id=760479 Bombay HC dismissed petition by informer alleging undervaluation and mis-declaration in luxury car imports by private respondents. Court held that customs valuation involves technical expertise requiring specialized authorities, not writ jurisdiction. Director of Revenue Intelligence and Customs Authorities investigated petitioner's information regarding Mercedes imports but found no violations. Court refused to grant petitioner special status beyond ordinary informer, noting absence of material evidence supporting allegations of collusion or mala fides against statutory authorities. Court emphasized that valuation disputes must follow statutory mechanisms and cannot be resolved through casual assertions in writ proceedings. en-us Tue, 16 Jul 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760479 Bombay HC dismissed petition by informer alleging undervaluation and mis-declaration in luxury car imports by private respondents. Court held that customs valuation involves technical expertise requiring specialized authorities, not writ jurisdiction. Director of Revenue Intelligence and Customs Authorities investigated petitioner's information regarding Mercedes imports but found no violations. Court refused to grant petitioner special status beyond ordinary informer, noting absence of material evidence supporting allegations of collusion or mala fides against statutory authorities. Court emphasized that valuation disputes must follow statutory mechanisms and cannot be resolved through casual assertions in writ proceedings. Case-Laws Customs Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760479