https://www.taxtmi.com/caselaws?id=85154 The Tribunal upheld the Collector (Appeals) decision, confirming the invoice price of U.S. $0.87 per lb as the correct assessable value for imported almonds in shell under Section 14(1)(a) of the Customs Act, 1962. The Department failed to provide evidence contradicting the invoice price or establishing undervaluation, leading to the dismissal of their appeal. en-us Tue, 21 Feb 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85154 The Tribunal upheld the Collector (Appeals) decision, confirming the invoice price of U.S. $0.87 per lb as the correct assessable value for imported almonds in shell under Section 14(1)(a) of the Customs Act, 1962. The Department failed to provide evidence contradicting the invoice price or establishing undervaluation, leading to the dismissal of their appeal. Case-Laws Customs Tue, 21 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85154