MOHAMMAD ELIAS Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This rule nisi at the instance of an importer was issued calling in question the order dated 03.06.2004 of the Customs authority passed in nothi No.S-2/ 69/ Misc./ AP/ Section-1/ 2003-2004 determining minimum value of the petitioner's imported Brazil origin white sugar (annexure-A) and subsequent proposal of assessment of the goods for levying duties and taxes as contained in nothi No. 52/AP/Section-1/04-05 [annexure-A(1)], and seeking direction for levying customs duties and taxes of the goods on the basis of commercial invoices.