https://www.taxtmi.com/caselaws?id=81317 The Appellate Tribunal CEGAT, New Delhi, addressed the issue of determining freight value for customs duty assessment on goods imported by air compared to sea. The Tribunal accepted the appeal, remanded the case for a fresh decision, and emphasized the importance of consistency in customs valuation principles. It directed adherence to previous orders and highlighted the unaffected value of goods under Section 14 of the Customs Act regardless of the mode of transport. The judgment allowed the appeals and provided consequential relief to the appellants. en-us Thu, 02 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81317 The Appellate Tribunal CEGAT, New Delhi, addressed the issue of determining freight value for customs duty assessment on goods imported by air compared to sea. The Tribunal accepted the appeal, remanded the case for a fresh decision, and emphasized the importance of consistency in customs valuation principles. It directed adherence to previous orders and highlighted the unaffected value of goods under Section 14 of the Customs Act regardless of the mode of transport. The judgment allowed the appeals and provided consequential relief to the appellants. Case-Laws Customs Thu, 02 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81317