https://www.taxtmi.com/caselaws?id=90931 The Tribunal accepted the Revenue's reference application after condoning a 15-day delay in filing. It determined that the valuation of imported goods was incorrectly loaded by the department, leading to an erroneous value. The Tribunal revised the value based on a different quotation and discount, aligning it closer to the invoice value. However, the Tribunal rejected the reference application's maintainability under Section 130(1) of the Customs Act, as the questions raised were deemed irrelevant to the issues addressed in the judgment, focusing solely on the loading of value based on a quotation. en-us Wed, 31 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90931 The Tribunal accepted the Revenue's reference application after condoning a 15-day delay in filing. It determined that the valuation of imported goods was incorrectly loaded by the department, leading to an erroneous value. The Tribunal revised the value based on a different quotation and discount, aligning it closer to the invoice value. However, the Tribunal rejected the reference application's maintainability under Section 130(1) of the Customs Act, as the questions raised were deemed irrelevant to the issues addressed in the judgment, focusing solely on the loading of value based on a quotation. Case-Laws Customs Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90931