Supreme Court of India
Wipro Ltd. v. Assistant Collector of Customs & Ors.
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From the headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: r.9(2), proviso (ii) - Constitutional validity of - Impugned provision entitling authorities to add 1 % of 0. 8. value of goods on account of loading, unloading and handling charges - Held: This proviso, introduces fiction o as far as addition of cost of loading, unloading and handling charges is concerned even in those cases where actual cost paid on such an account is available and ascertainable - It is contrary to the provisions of s. 14 and would clearly be ultra vires this provision - When the actual charges paid
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