https://www.taxtmi.com/caselaws?id=91142 Where the bill of entry description matched the invoices and the invoices bore the relevant numbers, the charge of misdeclaration was not made out. The valuation direction, based on prevailing Customs House practice of provisional release against extra duty deposit, was found consistent with established practice, and the requirement of a valid import licence was also upheld. No demonstrable infirmity or error was shown in the adjudicating authority's directions, so interference was unwarranted and the Revenue appeal failed. en-us Wed, 04 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91142 Where the bill of entry description matched the invoices and the invoices bore the relevant numbers, the charge of misdeclaration was not made out. The valuation direction, based on prevailing Customs House practice of provisional release against extra duty deposit, was found consistent with established practice, and the requirement of a valid import licence was also upheld. No demonstrable infirmity or error was shown in the adjudicating authority's directions, so interference was unwarranted and the Revenue appeal failed. Case-Laws Customs Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91142