https://www.taxtmi.com/caselaws?id=41293 The court dismissed the writ petitions, upholding the constitutional validity of section 3(1) of the Customs Tariff Act, 1975, the inclusion of customs duty and landing charges in the valuation of imported goods, and the denial of exemption under Customs Notification No. 175/81-Cus. The court affirmed Parliament's legislative competence under Entry 83 of List I and Article 248 and Entry 97 of List I of the 7th Schedule. en-us Fri, 07 Jan 1983 00:00:00 +0530 Tue, 01 Jun 2010 17:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41293 The court dismissed the writ petitions, upholding the constitutional validity of section 3(1) of the Customs Tariff Act, 1975, the inclusion of customs duty and landing charges in the valuation of imported goods, and the denial of exemption under Customs Notification No. 175/81-Cus. The court affirmed Parliament's legislative competence under Entry 83 of List I and Article 248 and Entry 97 of List I of the 7th Schedule. Case-Laws Customs Fri, 07 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41293