M/S. VARSHA PLASTICS PVT. LTD. vs UNION OF INDIA .

The Supreme Court upheld the High Court of Gujarat's decision regarding the constitutional validity of Section 151A of The Customs Act, 1962, affirming that the provision does not violate any constitutional rights. The Court also ruled that the Standing Order No. 7493/99 issued by the Chief Commissioner of Customs serves as flexible guidelines rather than rigid mandates for assessing the value of goods for customs duty. Consequently, the appeals challenging the legality of the Standing Order were dismissed, affirming the High Court's interpretation.