1987 (10) TMI 72

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..... gment and for [Page 459] the reasons recorded in that judgment, this petition must also fail. 2. The learned counsel appearing on behalf of the petitioners submitted that Section 3(2) of the Customs Tariff Act, 1975 is ultra vires because the Parliament was not competent to enact the legislation. It was urged by the learned counsel that Entry 83 of Seventh Schedule to the Constitution of India d .....

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..... sable value of imported goods for the purpose of levy of countervailing duty. Section 3(2) of the Act provides that assessable value is to be fixed by taking into consideration (a) the value of imported goods as prescribed under Section 14(1) of the Customs Act, and (b) the basic customs duty paid on such imported goods. It is obvious that sub-section (2) of Section 3 is not a charging Section but .....

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