https://www.taxtmi.com/caselaws?id=89724 Declared transaction value for a second-hand used diesel engine could not be accepted without a reasoned assessment of the valuation report, the condition of the imported goods, and comparable import evidence. Because the lower authorities failed to properly evaluate these material pieces of evidence, the record was insufficient for final determination and the matter required fresh consideration by the adjudicating authority. The impugned order was set aside and the case remanded for de novo adjudication. en-us Tue, 13 May 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89724 Declared transaction value for a second-hand used diesel engine could not be accepted without a reasoned assessment of the valuation report, the condition of the imported goods, and comparable import evidence. Because the lower authorities failed to properly evaluate these material pieces of evidence, the record was insufficient for final determination and the matter required fresh consideration by the adjudicating authority. The impugned order was set aside and the case remanded for de novo adjudication. Case-Laws Customs Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89724