Supreme Court of India
M/s. Varsha Plastics Pvt. Ltd. & Anr. v. Union of India & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, we find no merit in these appeals and same are dismissed with no order as to costs.
Judgment, page 16
From the headnote
Customs Act, 1962 - s. 151A - Standing Order No. 7 493199 dated 3. 12. 99 issued by Chief Commissioner of c Customs - Giving guidelines and directions for determination of valuation of plastic items, in the light of international prices contained in foreign journals - Validity of - Held: Valid - The Standing Order is not binding and has to be taken only as an assistance in exercise of quasi judicial power of determining value for the purpose of levy of customs duty - It does not interfere with quasi-judicial function - Valuation of goods generally should be on the basis of customs valuation
Authorities it was built on
Where later benches applied it
- 2019 Century Metal Recycling Pvt. Ltd. and v. Union of India and Others
- 2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
- 2010 Commissioner of Customs (gen), Mumbai v. Abdulla Koyloth
Of those, 1 relied on · 1 referred to · 1 mentioned
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