M/S COMMERCE INTERNATIONAL versus COLLECTOR OF CUSTOMS
Bench: R.M. Sahai, S.C. Sen
Case: M/S COMMERCE INTERNATIONAL versus COLLECTOR OF CUSTOMS [[1995] 3 S.C.R. 69] (1995) Section: BODY ~· --< ' J A MIS COMMERCE INTERNATIONAL v. COLLECTOR OF CUSTOMS MARCH 29, 1995 B [R.M. SAHA! AND S.C. SEN, JJ.] Customs Valuation Rules: Rule 3( a)(b ). Import of toners-Custom …