Case Law Details
Case Name : Pam Agro Industries Vs Union of India (Gujarat High Court)
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All High Courts Gujarat High Court
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Pam Agro Industries Vs Union of India (Gujarat High Court)
It is not in dispute that the petitioners imported cashew kernel (broken) from Vietnamese suppliers for a price ranging from Rs. 151/- to Rs. 180 /- per kg in Indian currency which is the transaction value ordinarily required to be considered for levy of custom duty as per provision of section 14 of the Customs Act.
Vide Notification no. 53 (RE-2013)/2009-2014 dated 2nd December, 2013 minimum price for import of Cashew Kernel (brokens) and Cashew Kernel (wholes) is fixed to Rs. 288/- per Kg and Rs. 400/- per kg respectively.
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