https://www.taxtmi.com/caselaws?id=80860 The Tribunal concluded that the Department failed to prove that the certificates of origin were forged. However, as the appellants did not provide sufficient evidence to establish the certificates' authenticity, the certificates could not be relied upon. Consequently, the Tribunal determined that the assessable value of the goods should be based on the transaction value under Rule 4 of the Customs Valuation Rules. The appeal was allowed, and the Collector's order was set aside in favor of accepting the transaction value as the assessable value of the goods. en-us Thu, 11 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80860 The Tribunal concluded that the Department failed to prove that the certificates of origin were forged. However, as the appellants did not provide sufficient evidence to establish the certificates' authenticity, the certificates could not be relied upon. Consequently, the Tribunal determined that the assessable value of the goods should be based on the transaction value under Rule 4 of the Customs Valuation Rules. The appeal was allowed, and the Collector's order was set aside in favor of accepting the transaction value as the assessable value of the goods. Case-Laws Customs Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80860