Hanuman Prasad And Sons vs Commissioner Of Customs (Icd) ...

ik-195299460 Delhi High Court 27 November 2024 • 207 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (8)

Aditya Singla Counsel Respondent Agrim Arora Counsel Appellant Krishnamohan Menon Counsel Intervener Parul Sachdeva Counsel Intervener Purvi Sinha Counsel Appellant Ritwik Saha Counsel Respondent Sumit Khadaria Counsel Appellant Yogendra Aldak Counsel Appellant

Parties (3)

Commissioner of Customs (ICD) Patparganj Respondent Hanuman Prasad and Sons Appellant Niraj Silk Mills Appellant

Case Significance

Hanuman Prasad And Sons vs Commissioner Of Customs (Icd) ... is a Delhi High Court decision dated November 27, 2024 (citation: ik-195299460). Duplicate IK entry of the same 137-page customs valuation landmark judgment (same as ik-194071504). Consolidated customs appeals by Hanuman Prasad and Niraj Silk Mills challenging CESTAT orders that upheld re-assessment of declared transaction values on imported silk and textile goods. The Delhi High Court allowed the appeals, holding that declared transaction value enjoys pre-eminence and customs cannot reject declared values based solely on external NIDB data without corroborative evidence. The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

Duplicate IK entry of the same 137-page customs valuation landmark judgment (same as ik-194071504). Consolidated customs appeals by Hanuman Prasad and Niraj Silk Mills challenging CESTAT orders that upheld re-assessment of declared transaction values on imported silk and textile goods. The Delhi High Court allowed the appeals, holding that declared transaction value enjoys pre-eminence and customs cannot reject declared values based solely on external NIDB data without corroborative evidence.

What was the outcome of Hanuman Prasad And Sons vs Commissioner Of Customs (Icd) ...?

Duplicate IK entry of the same 137-page customs valuation landmark judgment (same as ik-194071504). Consolidated customs appeals by Hanuman Prasad and Niraj Silk Mills challenging CESTAT orders that u...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-195299460)