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Rules not within the limits of Parent Act are unsustainable and bad in law – SC
Case Law Details
- Case Name
- Wipro Ltd Vs Assistant Collecter of Customs & Ors. (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Brief Facts of the case
The subject matter in the present case is the constitutional validity of proviso (II-i) of Rule 9(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 (hereinafter referred to as the “Valuation Rules”). This proviso has been inserted by Notification No.39/90 dated 05.07.1990 issued by the Ministry of Finance, Department of Revenue, Union of India. As per the appellant, this proviso is not only ultravires Section 14(1) and Section 14(1-A) of the Customs Act, 1962 (hereinafter referred to as the &#...
What impact does this judgment will have in the context of Valuation Rules of 2007?