COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD
C.A. No.-004663-004663 - 2006Supreme Court02 Feb 2007
For Respondent: M/s. J.K. Corporation Limited
Section 12
12 of the Act is to be levied at such rates as may be
specified under the Customs Tariff Act or any other law for the time being in
force on the goods imported into, or exported from, India. Section 14 of the
said Act provides for valuation of goods for purposes of assessment in
respect of duty of customs
