https://www.taxtmi.com/caselaws?id=41956 The High Court upheld the duty rate imposition of 225% on imported stainless steel sheets, rejecting the petitioner's argument for a lower rate of 45%. The Court emphasized the jurisdiction of Customs Authorities in assessing duties and dismissed the petitioner's claims of secondary quality, affirming the goods as prima quality under Heading 73.15(2). The judgment highlighted the limited scope for judicial interference in duty assessments and upheld the duty rate classification, ultimately dismissing the writ petition challenging the duty rate imposition. en-us Fri, 18 Apr 1986 00:00:00 +0530 Tue, 08 Jun 2010 12:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41956 The High Court upheld the duty rate imposition of 225% on imported stainless steel sheets, rejecting the petitioner's argument for a lower rate of 45%. The Court emphasized the jurisdiction of Customs Authorities in assessing duties and dismissed the petitioner's claims of secondary quality, affirming the goods as prima quality under Heading 73.15(2). The judgment highlighted the limited scope for judicial interference in duty assessments and upheld the duty rate classification, ultimately dismissing the writ petition challenging the duty rate imposition. Case-Laws Customs Fri, 18 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41956