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

ik-83161364 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 Respondent Parul Sachdeva Counsel Respondent 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-83161364). This is a duplicate Indian Kanoon entry for the same 137-page landmark customs valuation judgment (same as ik-80901247). The Division Bench of Yashwant Varma and Ravinder Dudeja JJ addressed multiple customs valuation appeals by textile importers, establishing the pre-eminence of declared transaction value and holding that reassessment requires tangible justiciable material rather than mere reliance on external databases. All appeals were allowed. The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

This is a duplicate Indian Kanoon entry for the same 137-page landmark customs valuation judgment (same as ik-80901247). The Division Bench of Yashwant Varma and Ravinder Dudeja JJ addressed multiple customs valuation appeals by textile importers, establishing the pre-eminence of declared transaction value and holding that reassessment requires tangible justiciable material rather than mere reliance on external databases. All appeals were allowed.

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

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-83161364)