Aggarwal Traders vs Commissioner Of Customs

ik-155384833 Delhi High Court 27 November 2024 • 207 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (6)

Aditya Singla Counsel Respondent Agrim Arora Counsel Appellant Purvi Sinha Counsel Appellant Ritwik Saha Counsel Respondent Sumit Khadaria Counsel Appellant Yogendra Aldak Counsel Appellant

Parties (4)

Aggarwal Traders Appellant Commissioner of Customs Respondent Hanuman Prasad and Sons Appellant Niraj Silk Mills Appellant

Case Significance

Aggarwal Traders vs Commissioner Of Customs is a Delhi High Court decision dated November 27, 2024 (citation: ik-155384833). This is the same landmark 137-page customs valuation judgment as ik-153762990 (duplicate IK entry). Multiple textile importers appealed CESTAT orders upholding customs duty reassessments. The Delhi High Court allowed the appeals, holding that customs cannot reject declared transaction values without corroborative evidence and that pre-eminence of declared values must be upheld. The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma. Counsel appearing: Aditya Singla (counsel for respondent), Agrim Arora (counsel for appellant), Purvi Sinha (counsel for appellant), Ritwik Saha (counsel for respondent), Sumit Khadaria (counsel for appellant), Yogendra Aldak (counsel for appellant).

Summary

This is the same landmark 137-page customs valuation judgment as ik-153762990 (duplicate IK entry). Multiple textile importers appealed CESTAT orders upholding customs duty reassessments. The Delhi High Court allowed the appeals, holding that customs cannot reject declared transaction values without corroborative evidence and that pre-eminence of declared values must be upheld.

What was the outcome of Aggarwal Traders vs Commissioner Of Customs?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-155384833)