https://www.taxtmi.com/caselaws?id=85371 The judgment addressed issues related to the valuation of imported goods for duty assessment, assessment of excess weight in imported consignments, and determination of duty based on estimated excess weight. The court upheld the rejection of invoice price for raisins but set aside the decision for apricots, leading to the dismissal of redemption fine and penalty. It was held that duty should not be levied on estimated excess weight without specific agreement by the importer. The Tribunal set aside the demand for differential duty in some appeals, confirming orders partially and dismissing others, ensuring a fair decision based on individual circumstances. en-us Mon, 01 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85371 The judgment addressed issues related to the valuation of imported goods for duty assessment, assessment of excess weight in imported consignments, and determination of duty based on estimated excess weight. The court upheld the rejection of invoice price for raisins but set aside the decision for apricots, leading to the dismissal of redemption fine and penalty. It was held that duty should not be levied on estimated excess weight without specific agreement by the importer. The Tribunal set aside the demand for differential duty in some appeals, confirming orders partially and dismissing others, ensuring a fair decision based on individual circumstances. Case-Laws Customs Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85371