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<h1>CESTAT Kolkata: Revenue's stay application on imported goods valuation dismissed, Commissioner of Customs (Appeals) upheld.</h1> The Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's stay application regarding the valuation of imported goods, affirming the Commissioner of ... - The Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's stay application regarding the valuation of imported goods. The Commissioner of Customs (Appeals) is considered a proper officer for this purpose. The impugned order directed valuation by a government-approved chartered engineer. The Tribunal found no merit in the Revenue's contention and dismissed the application for stay.