- (1.) The writ petition is against an order passed by Kedia, Deputy Commissioner of Customs on 9th December, 1999 whereby as an officer of Special Valuation Branch, he has ordered that 21% value should be added to the CIF value on all imports of I.C.I. India Ltd. from their principals.
(2.) The principals are I.C.I., U.K.
(3.) The import value of the entirety of imports is quite large and might be of the order of Rs. 70 Crores in one financial year.;