https://www.taxtmi.com/caselaws?id=73537 The tribunal allowed the appeal in the case involving the valuation of imported second-hand Computer and peripherals. The appellants' proposed base prices for duty calculation were deemed reasonable, leading to the setting aside of the fine imposed by the adjudicating Collector. The tribunal concluded that confiscation of goods and the fine were not justified, ordering the valuation of the goods for customs duty based on the highest price proposed by the appellants. Consequential relief was granted to the appellants, resolving the valuation dispute and customs duty assessment in their favor. en-us Fri, 27 Nov 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73537 The tribunal allowed the appeal in the case involving the valuation of imported second-hand Computer and peripherals. The appellants' proposed base prices for duty calculation were deemed reasonable, leading to the setting aside of the fine imposed by the adjudicating Collector. The tribunal concluded that confiscation of goods and the fine were not justified, ordering the valuation of the goods for customs duty based on the highest price proposed by the appellants. Consequential relief was granted to the appellants, resolving the valuation dispute and customs duty assessment in their favor. Case-Laws Customs Fri, 27 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73537