WIPRO INFORMATION TECHNOLOGY LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) This appeal is filed being aggrieved by the order dated 25.03.1998 passed in Writ petition No.4150 of 1991 by the learned Single Judge.

(2.) What was challenged before the learned Single Judge was the validity of the notice issued under Section 28(1) of the Customs Act, 1962, in respect of collection of duty on loading, unloading and handling charges. That the said provisions of Rule 9(2)(b) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, is violative under Article 265 of the Constitution of India.

(3.) It is presently submitted at the Bar that the very question of law was considered by the Hon'ble Supreme Court in the case of WIPRO LTD., Vs. ASSISANT COLLECTOR OF CUSTOMS AND OTHERS in Civil Appeal Nos.9766-9775 of 2003. By the order dated 16.04.2015, the Hon'ble Supreme Court held as follows: