https://www.taxtmi.com/caselaws?id=82643 The Tribunal granted a waiver of pre-deposit for the duty and penalties, set aside the lower authority's valuation decision due to non-compliance with statutory procedures, rejected the evidentiary value of a telex, criticized the failure to allocate excess goods, and ordered provisional release of goods pending adjudication. The matter was remanded for reevaluation within three months to ensure proper valuation procedures and allocation of excess goods, balancing the interests of the Revenue and appellants. en-us Tue, 20 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82643 The Tribunal granted a waiver of pre-deposit for the duty and penalties, set aside the lower authority's valuation decision due to non-compliance with statutory procedures, rejected the evidentiary value of a telex, criticized the failure to allocate excess goods, and ordered provisional release of goods pending adjudication. The matter was remanded for reevaluation within three months to ensure proper valuation procedures and allocation of excess goods, balancing the interests of the Revenue and appellants. Case-Laws Customs Tue, 20 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82643