1987 (10) TMI 72 - HC - Customs

Summary

The High Court of Bombay dismissed the petition challenging Section 3(2) of the Customs Tariff Act, 1975, stating that Parliament had the authority to enact the legislation. The court found no issue with the method of determining assessable value by adding Customs duty to c.i.f. value. The petition was rejected, and interim relief was denied.