https://www.taxtmi.com/caselaws?id=81103 The Tribunal found in favor of the appellants in three cases involving the valuation of imported cars. The Department failed to justify rejecting the declared values and did not provide sufficient reasons for using the NADA price catalogue. The burden of proof was on the Department to show undervaluation, which they failed to do. The Tribunal ruled that the declared values were accurate and allowed the appeals, setting aside the lower authorities' orders. However, in a separate case, the order by D.C. Mandal upheld the valuation based on Customs Valuation Rules, dismissing the appeal concerning the transaction value. en-us Tue, 25 Sep 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81103 The Tribunal found in favor of the appellants in three cases involving the valuation of imported cars. The Department failed to justify rejecting the declared values and did not provide sufficient reasons for using the NADA price catalogue. The burden of proof was on the Department to show undervaluation, which they failed to do. The Tribunal ruled that the declared values were accurate and allowed the appeals, setting aside the lower authorities' orders. However, in a separate case, the order by D.C. Mandal upheld the valuation based on Customs Valuation Rules, dismissing the appeal concerning the transaction value. Case-Laws Customs Tue, 25 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81103