Assessable value determination: reconsideration ordered in light of newly submitted letters affecting inclusion of secondary packing. Reconsideration of whether secondary packing for refrigerators is includible in the assessable value is required in light of documentary material not previously before the High Court. The higher forum granted special leave and set aside the earlier orders, directing the High Court to re-evaluate admissibility, relevancy and weight of the newly disclosed letters and then determine inclusion of packing costs in assessable value and the resulting consequences for duty assessment.
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Assessable value determination: reconsideration ordered in light of newly submitted letters affecting inclusion of secondary packing.
Reconsideration of whether secondary packing for refrigerators is includible in the assessable value is required in light of documentary material not previously before the High Court. The higher forum granted special leave and set aside the earlier orders, directing the High Court to re-evaluate admissibility, relevancy and weight of the newly disclosed letters and then determine inclusion of packing costs in assessable value and the resulting consequences for duty assessment.
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