https://www.taxtmi.com/caselaws?id=41694 The Court upheld the validity of Section 15 of the Customs Act and Section 3 of the Customs Tariff Act, ruling them within legislative competence. It found that customs duty is includible in additional duty under Section 3(2) of the Tariff Act and landing charges are part of the assessable value of imported goods. The Court directed examination of claims for exemption on packages and containers under government notifications. The Assistant Collector was instructed to decide on exemptions, and the writ petitions were dismissed, with respondents authorized to recover duties from bank guarantees. en-us Wed, 12 Mar 1986 00:00:00 +0530 Sat, 05 Jun 2010 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41694 The Court upheld the validity of Section 15 of the Customs Act and Section 3 of the Customs Tariff Act, ruling them within legislative competence. It found that customs duty is includible in additional duty under Section 3(2) of the Tariff Act and landing charges are part of the assessable value of imported goods. The Court directed examination of claims for exemption on packages and containers under government notifications. The Assistant Collector was instructed to decide on exemptions, and the writ petitions were dismissed, with respondents authorized to recover duties from bank guarantees. Case-Laws Customs Wed, 12 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41694