Wipro Ltd vs Asst. Collector Of Customs & Ors

The Supreme Court upheld the constitutional validity of proviso (II-i) of Rule 9(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, stating it is not ultravires Section 14(1) and Section 14(1-A) of the Customs Act, 1962. The Court found that the provisions do not violate Article 14 or Article 19(1)(g) of the Constitution of India. Consequently, the appeals challenging the High Court's dismissal of the writ petitions were rejected, affirming the legality of the customs valuation rules.