WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS
The appeals are allowed in the aforesaid terms with no order as to
C.A. No.-009766-009775 - 2003Supreme Court16 Apr 2015
Section 14Section 14(1)Section 156Section 22
156 of the Customs Act, 1962, read with
Section 22 of the General Clauses Act, 1897. The purpose of
these rules is to arrive at the valuation of the imported goods to
enable the customs authorities to levy duty thereupon, on the
basis of the value so arrived at. Rule 2 is the “definition” clause
Civil Appeal
