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
46, or a shipping bill of
export, as the case may be, is presented under
section 50.
(2) Notwithstanding anything contained in sub-
section (1), if the Board is satisfied that it is
necessary or expedient so to do, it may, by
notification in the Official Gazette, fix tariff values
for any class of imported goods or export goods,
having
