https://www.taxtmi.com/caselaws?id=73103 Departmental appeals were held to be within time because the order was communicated on 6-12-1983 and the appeals were filed on 5-3-1984. A defective verification in the appeals was treated as a curable procedural irregularity and did not render them non-maintainable or affect jurisdiction. On valuation, declared invoice value could not be displaced by deduced landed cost based only on newspaper quotations, since the customs authority had not shown comparable goods, an international trade nexus, or cogent material to reject the supporting invoices and certificates. The residuary valuation method was therefore inapplicable, and the appellate valuation in favour of the importer was upheld. en-us Fri, 27 Sep 1985 00:00:00 +0530 Sat, 28 May 2011 10:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73103 Departmental appeals were held to be within time because the order was communicated on 6-12-1983 and the appeals were filed on 5-3-1984. A defective verification in the appeals was treated as a curable procedural irregularity and did not render them non-maintainable or affect jurisdiction. On valuation, declared invoice value could not be displaced by deduced landed cost based only on newspaper quotations, since the customs authority had not shown comparable goods, an international trade nexus, or cogent material to reject the supporting invoices and certificates. The residuary valuation method was therefore inapplicable, and the appellate valuation in favour of the importer was upheld. Case-Laws Central Excise Fri, 27 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73103