https://www.taxtmi.com/caselaws?id=46386 The court upheld the validity of the proviso (ii) to Rule 9(2) of the Customs Valuation Rules, 1988, which fixed handling charges at one percent of the FOB value of imported goods. The court found that the rule-making authority acted within its powers under the Customs Act and that the rule aimed to achieve certainty and uniformity in valuation. The court determined that the method of fixing handling charges was not arbitrary or discriminatory, dismissing the writ petitions and appeals without costs. en-us Fri, 11 Oct 2002 00:00:00 +0530 Sat, 17 Jul 2010 14:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46386 The court upheld the validity of the proviso (ii) to Rule 9(2) of the Customs Valuation Rules, 1988, which fixed handling charges at one percent of the FOB value of imported goods. The court found that the rule-making authority acted within its powers under the Customs Act and that the rule aimed to achieve certainty and uniformity in valuation. The court determined that the method of fixing handling charges was not arbitrary or discriminatory, dismissing the writ petitions and appeals without costs. Case-Laws Customs Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46386