https://www.taxtmi.com/caselaws?id=84967 The High Court condoned the delay in filing the appeal, allowing it to proceed for hearing on merits. The case involved a dispute over the valuation of a second-hand machine imported by the appellants. The Tribunal ruled in favor of the appellants, setting aside the impugned order and emphasizing the importance of proper evidence and authenticated documents in determining the value of imported goods. The judgment criticized the Department for failing to provide concrete facts discrediting the declared price, ultimately leading to the success of the appeal for the appellants. en-us Thu, 03 Aug 1989 00:00:00 +0530 Mon, 01 Aug 2011 18:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84967 The High Court condoned the delay in filing the appeal, allowing it to proceed for hearing on merits. The case involved a dispute over the valuation of a second-hand machine imported by the appellants. The Tribunal ruled in favor of the appellants, setting aside the impugned order and emphasizing the importance of proper evidence and authenticated documents in determining the value of imported goods. The judgment criticized the Department for failing to provide concrete facts discrediting the declared price, ultimately leading to the success of the appeal for the appellants. Case-Laws Customs Thu, 03 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84967