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

ik-2193640 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-2193640). This is a duplicate IK entry for the 137-page customs valuation landmark judgment by Yashwant Varma and Ravinder Dudeja JJ. in connected customs appeals by Niraj Silk Mills and Hanuman Prasad and Sons against the Commissioner of Customs (ICD) Patparganj. The Division Bench held that customs authorities cannot reject declared transaction values without corroborative evidence, emphasizing the pre-eminence of declared values under the Customs Valuation Rules 1988 and 2007. The appeals were allow The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

This is a duplicate IK entry for the 137-page customs valuation landmark judgment by Yashwant Varma and Ravinder Dudeja JJ. in connected customs appeals by Niraj Silk Mills and Hanuman Prasad and Sons against the Commissioner of Customs (ICD) Patparganj. The Division Bench held that customs authorities cannot reject declared transaction values without corroborative evidence, emphasizing the pre-eminence of declared values under the Customs Valuation Rules 1988 and 2007. The appeals were allowed and the CESTAT orders were set aside.

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

This is a duplicate IK entry for the 137-page customs valuation landmark judgment by Yashwant Varma and Ravinder Dudeja JJ. in connected customs appeals by Niraj Silk Mills and Hanuman Prasad and Sons...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-2193640)