Madras HC on Invocation of Section 111(m) of Customs Act

M/s. Priyanka Enterprises Vs Joint Commissioner of Customs (Madras High Court) High Court held that  Section 111(m) of Customs Act can only be invoked if goods do not correspond in respect of value or any other particular with the Entry made under the Act FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT Heard Mr.Hari Radhakrishnan, learned counsel appearing for the petitioner and Mr.G.M.Syed Nurullah Sheriff, learned Special Government Pleader appearing for the respondent. With the consent on either side, the writ petition itself is taken up for disposal. 2. The petitioner is before this Court ch...