https://www.taxtmi.com/caselaws?id=45209 The court upheld the provisions of Section 3 of the Customs Tariff Act, 1975, regarding the calculation of additional duty on imported articles. It ruled that both sub-sections of Section 3 were integral parts of the charging section and did not conflict. The court rejected the petitioners' argument that including customs duty in the value calculation was unconstitutional, emphasizing that customs duty was typically included in an imported article's value for levy purposes. The court dismissed the petition, finding no merit in the challenge and deeming previous decisions cited irrelevant to the case. en-us Wed, 21 Jul 1999 00:00:00 +0530 Wed, 02 Jul 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45209 The court upheld the provisions of Section 3 of the Customs Tariff Act, 1975, regarding the calculation of additional duty on imported articles. It ruled that both sub-sections of Section 3 were integral parts of the charging section and did not conflict. The court rejected the petitioners' argument that including customs duty in the value calculation was unconstitutional, emphasizing that customs duty was typically included in an imported article's value for levy purposes. The court dismissed the petition, finding no merit in the challenge and deeming previous decisions cited irrelevant to the case. Case-Laws Customs Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45209