https://www.taxtmi.com/caselaws?id=43754 An exemption notification for packages, containers or the like was construed strictly according to its language and scheme: it exempted a separate levy on packages if stated conditions were met, but did not permit deduction of package value from the assessable value of imported goods. The Court treated the condition in clause (a) as substantive, rejected the importer's attempt to split the invoice value, and affirmed that customs duty and additional duty were chargeable on the full value of the goods. It also held that a direct Article 32 challenge to the notification's interpretation was misconceived where no fundamental right enforcement was involved and the petitions were filed long after import. en-us Wed, 13 Apr 1994 00:00:00 +0530 Mon, 14 Jul 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43754 An exemption notification for packages, containers or the like was construed strictly according to its language and scheme: it exempted a separate levy on packages if stated conditions were met, but did not permit deduction of package value from the assessable value of imported goods. The Court treated the condition in clause (a) as substantive, rejected the importer's attempt to split the invoice value, and affirmed that customs duty and additional duty were chargeable on the full value of the goods. It also held that a direct Article 32 challenge to the notification's interpretation was misconceived where no fundamental right enforcement was involved and the petitions were filed long after import. Case-Laws Customs Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43754