https://www.taxtmi.com/caselaws?id=45112 The court upheld the constitutionality of the Customs Tariff (Amendment) Bill and Act, rejecting the petitioner's arguments. It determined that the duty payable was 230% ad valorem based on the date of bill presentation. Despite doubts about the petitioner's identity, the court presumed importation for the current issue. Valuation of goods was provisionally set at Rs. 15,000 per M.T. Confiscation was not enforced due to contested valuation. The court dismissed the writ petition against the Income Tax Department's order but required safeguards for potential tax liabilities. Pending the decision, the petitioner was allowed to clear goods under specified conditions. en-us Thu, 26 Aug 1982 00:00:00 +0530 Thu, 08 Jul 2010 13:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45112 The court upheld the constitutionality of the Customs Tariff (Amendment) Bill and Act, rejecting the petitioner's arguments. It determined that the duty payable was 230% ad valorem based on the date of bill presentation. Despite doubts about the petitioner's identity, the court presumed importation for the current issue. Valuation of goods was provisionally set at Rs. 15,000 per M.T. Confiscation was not enforced due to contested valuation. The court dismissed the writ petition against the Income Tax Department's order but required safeguards for potential tax liabilities. Pending the decision, the petitioner was allowed to clear goods under specified conditions. Case-Laws Customs Thu, 26 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45112