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Case Name : Apu Packaging India Pvt. Ltd. Vs Office Of Commissioner Of Customs (Preventive) Jodhpur (Rajasthan High Court)
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Apu Packaging India Pvt. Ltd. Vs Office Of Commissioner Of Customs (Preventive) Jodhpur (Rajasthan High Court)

Introduction: In a significant ruling, the Rajasthan High Court has intervened in the dispute regarding the dual classification of “Aerosol Valves” imported by Apu Packaging India Pvt. Ltd. The petitioner challenged the contradictory classification under different Customs Tariff Headings (CTH) by the Office of Commissioner of Customs (Preventive), Jodhpur. The court has directed the adjudicating authority (AA) to re-examine the

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