Court Strikes Down Inclusion of Demurrage and Dispatch Money in Customs Valuation Rules as Ultra Vires Section 14.

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....Valuation - inclusion of 'demurrage' and 'dispatch' money - Sub-Rule (2) of Rule 10 of the Customs Valuation Rules, held as to be bad and hence declared ultra vires the Constitution/provision of Section 14 of the Customs Act, 1962, struck down.....