https://www.taxtmi.com/caselaws?id=45318 The court dismissed the writ petition challenging the validity of Rule 9(2)(b) of the Customs Valuation Rules, 1988, as amended in 1990. It held that the rule, which fixed handling charges at 1% of the free on board value of goods, was valid and did not contravene the Constitution. The court found that the rule was within the rule-making authority's jurisdiction and aimed to ensure certainty in valuing imported goods for customs duty purposes. en-us Wed, 25 Mar 1998 00:00:00 +0530 Fri, 09 Jul 2010 17:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45318 The court dismissed the writ petition challenging the validity of Rule 9(2)(b) of the Customs Valuation Rules, 1988, as amended in 1990. It held that the rule, which fixed handling charges at 1% of the free on board value of goods, was valid and did not contravene the Constitution. The court found that the rule was within the rule-making authority's jurisdiction and aimed to ensure certainty in valuing imported goods for customs duty purposes. Case-Laws Customs Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45318