https://www.taxtmi.com/caselaws?id=41238 The court upheld the validity of the Customs Tariff (Amendment) Bill No. 50 of 1982 and related legislation, rejecting the petitioner's claims of unconstitutionality. It determined the applicable customs duty rate at 230% ad valorem based on the date of bill presentation. Despite identity discrepancies, the court presumed the petitioner's importation for the case. Goods were valued at Rs. 15,000/- per M.T. due to defects. Confiscation was not enforced pending valuation disputes. The court allowed goods clearance with specific conditions, including customs duty payment and guarantees, while dismissing writ petitions against the Income-Tax Department's orders. en-us Thu, 26 Aug 1982 00:00:00 +0530 Mon, 31 May 2010 15:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41238 The court upheld the validity of the Customs Tariff (Amendment) Bill No. 50 of 1982 and related legislation, rejecting the petitioner's claims of unconstitutionality. It determined the applicable customs duty rate at 230% ad valorem based on the date of bill presentation. Despite identity discrepancies, the court presumed the petitioner's importation for the case. Goods were valued at Rs. 15,000/- per M.T. due to defects. Confiscation was not enforced pending valuation disputes. The court allowed goods clearance with specific conditions, including customs duty payment and guarantees, while dismissing writ petitions against the Income-Tax Department's orders. Case-Laws Customs Thu, 26 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41238