https://www.taxtmi.com/caselaws?id=45402 The Supreme Court allowed the appeal, clarifying that Section 19 of the Customs Act does not apply to the assessment of additional duty under the Customs Tariff Act. The assessment of duty on the imported diesel engine set was based on the set as a whole, not its individual components. The Court directed that the authorities below shall regulate the assessment of additional duty on the set. en-us Wed, 03 May 2000 00:00:00 +0530 Sat, 10 Jul 2010 13:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45402 The Supreme Court allowed the appeal, clarifying that Section 19 of the Customs Act does not apply to the assessment of additional duty under the Customs Tariff Act. The assessment of duty on the imported diesel engine set was based on the set as a whole, not its individual components. The Court directed that the authorities below shall regulate the assessment of additional duty on the set. Case-Laws Customs Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45402