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

ik-25715409 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-25715409). This is the same 137-page landmark customs valuation judgment as ik-24301117, filed under a different Indian Kanoon document ID for co-appellant Hanuman Prasad And Sons. The Division Bench of Yashwant Varma and Ravinder Dudeja JJ held that declared transaction values for imported textiles enjoy pre-eminence under the Customs Valuation Rules, and customs authorities cannot reject declared values in favour of NIDB data without corroborative evidence. The appeals were allowed and the CESTAT orde The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

This is the same 137-page landmark customs valuation judgment as ik-24301117, filed under a different Indian Kanoon document ID for co-appellant Hanuman Prasad And Sons. The Division Bench of Yashwant Varma and Ravinder Dudeja JJ held that declared transaction values for imported textiles enjoy pre-eminence under the Customs Valuation Rules, and customs authorities cannot reject declared values in favour of NIDB data without corroborative evidence. The appeals were allowed and the CESTAT orders set aside.

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

This is the same 137-page landmark customs valuation judgment as ik-24301117, filed under a different Indian Kanoon document ID for co-appellant Hanuman Prasad And Sons. The Division Bench of Yashwant...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-25715409)