2025 (7) TMI 1650

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.... Petitioner Through: Mr. Dil Jit Singh Ahluwalia and Mr. Angad Ahluwalia, Advocates. For the Respondents Through: Mr. Avijit Dikshit, SC. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present writ petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India inter alia seeking directions to Respondent No. 2 to decide the Miscell....

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....Custom Valuation Rules (Determination of Values of Imported Goods) Rules, 2007 (hereinafter, the CVR). 5. The case of the Petitioner is that a common adjudicating authority has been appointed, which is located at Tughlakabad, New Delhi for deciding all the three SCNs. It is the stand of the Petitioner that in order to determine the CVR, the value of the lowest importer has to be seen and for th....

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....stice which this Ld. Authority is mandated to follow under Clause 9.3 of Circular No. 05/2016 dated 09.02.2016; and b. Pass such other order(s) as may be deemed fit and proper in the facts and circumstances of the case" 6. Mr. Dil Jit Singh Ahluwalia, ld. Counsel for the Petitioner relies upon an order of the Bombay High Court dated 15th February, 2023 in W.P. No. 15989/2022 wherein un....