2013 (5) TMI 349

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..... toms Act, 1962. In an earlier case [2010 (12) TMI 1048 - PUNJAB & HARYANA HIGH COURT], this Court disapproved the course adopted and directed that the norms laid down by the Commissioner of Customs, Nhava Sheva could not be mechanically applied, irrespective of genuineness of transaction value. The said order has become final but still in flagrant violation of the order of this Court, the impu .....

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..... e petitioner on 24-12-2010. 3. Case of the petitioner is that it imports Zink ash and Zink skimming as per value declared in the bill of entry which is to be cleared as per provisional or final assessment under Sections 17(5) or 18 of the Customs Act, 1962. In an earlier case, the assessment was made at a higher value without having regard to legal provisions on the basis of parameters laid down .....

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..... f direction of this Court. 4. In the reply filed, it has not been disputed that the provisional assessment was being made as per norms laid down by the Commissioner of Customs, Nhava Sheva but it is sought to be submitted that this Court has not disapproved the said norms. 5. We have heard learned counsel for the parties. 6. We find merit in the contention that in order dated 1-12-2010 provi .....

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