https://www.taxtmi.com/caselaws?id=41274 The Court upheld the classification of stainless steel circles under Heading 73.15(2), applying a higher duty rate, regardless of quality. It deemed the retrospective application of the Amendment Act constitutional and required landing charges to be included in the assessable value for customs duty. Emphasizing the need to exhaust alternative remedies and exercise judicial restraint in issuing interim orders, the Court dismissed the writ petitions, directing petitioners to pay costs and vacating interim orders. en-us Thu, 23 Sep 1982 00:00:00 +0530 Tue, 01 Jun 2010 16:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41274 The Court upheld the classification of stainless steel circles under Heading 73.15(2), applying a higher duty rate, regardless of quality. It deemed the retrospective application of the Amendment Act constitutional and required landing charges to be included in the assessable value for customs duty. Emphasizing the need to exhaust alternative remedies and exercise judicial restraint in issuing interim orders, the Court dismissed the writ petitions, directing petitioners to pay costs and vacating interim orders. Case-Laws Customs Thu, 23 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41274