2013 (5) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for the Petitioner. Shri H.P.S. Ghuman, SSC, for the Respondent. ORDER This order will dispose of CWP Nos. 1773, 1780 and 1792 of 2011 as it is stated that all the three petitions involve common questions of law. 2. In Civil Writ Petition No. 1773 of 2011, challenge is to provisional assessment on the bill of entry filed by the petitioner on 24-12-2010. 3. Case of the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eva could not be mechanically applied, irrespective of genuineness of transaction value. Even where value was not genuine, the same was to be arrived at as per statutory requirement. In spite of the said order, the impugned order has been passed solely as per norms laid down by the Commissioner of Customs, Nhava Sheva which was in violation of direction of this Court. 4. In the reply filed, it ....