https://www.taxtmi.com/caselaws?id=46088 The court upheld the constitutional validity of Section 151A of the Customs Act, 1962. The Standing Orders issued by the Chief Commissioner of Customs were read down as flexible guidelines rather than rigid mandates, to assist in determining customs duty value without unduly influencing customs authorities' discretion. The interim orders for provisional assessment were vacated, and parties were directed to bear their own costs. en-us Wed, 04 Apr 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46088 The court upheld the constitutional validity of Section 151A of the Customs Act, 1962. The Standing Orders issued by the Chief Commissioner of Customs were read down as flexible guidelines rather than rigid mandates, to assist in determining customs duty value without unduly influencing customs authorities' discretion. The interim orders for provisional assessment were vacated, and parties were directed to bear their own costs. Case-Laws Customs Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46088