AdvertisementMitro Enterprises Vs Principal Commissioner of Customs (Air Cargo) (Madras High Court) The Madras High Court considered a writ petition filed by a proprietary concern that imported goods from Korea through Chennai Customs Airport, declaring them as Herbal Classic Menthol, an original herbal product (charcoal filter), tobacco-free and nicotine-free sticks made of tea leaves, under Customs Tariff Heading (CTH) 30049011 (Chapter 30). The importer declared assessable values of Rs.8,99,640 and Rs.17,99,280 in two bills of entry dated 22.05.2023 and 25.05.2023 respectively. According to the petition...