https://www.taxtmi.com/caselaws?id=73781 The Appellate Tribunal CEGAT, New Delhi upheld the customs authority's valuation of imported grapes at 8 US $ per crate, dismissing the appeals by the appellants who declared the value at 7 US $ per crate. The Tribunal found that the Assistant Collector's valuation based on the price of like goods on the same day and place was justified under Section 14 of the Customs Act. Despite procedural shortcomings, the Tribunal concluded that there was no evidence to support the appellants' claims of differing quality in their importation compared to others, emphasizing the importance of Section 14 in determining the value of imported goods. en-us Thu, 30 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73781 The Appellate Tribunal CEGAT, New Delhi upheld the customs authority's valuation of imported grapes at 8 US $ per crate, dismissing the appeals by the appellants who declared the value at 7 US $ per crate. The Tribunal found that the Assistant Collector's valuation based on the price of like goods on the same day and place was justified under Section 14 of the Customs Act. Despite procedural shortcomings, the Tribunal concluded that there was no evidence to support the appellants' claims of differing quality in their importation compared to others, emphasizing the importance of Section 14 in determining the value of imported goods. Case-Laws Customs Thu, 30 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73781