https://www.taxtmi.com/caselaws?id=92066 The Tribunal allowed the appeal concerning the valuation of imported goods, setting aside the order of confiscation and enhanced value. The Commissioner failed to comply with the Tribunal's directions to provide contemporaneous evidence of similar goods, leading to the appeal being accepted based on the evidence presented by the appellants. The Commissioner's reliance on quotations and failure to consider Bills of Entry showing lower prices for goods of US origin resulted in the decision to set aside the order and accept the appeal. en-us Fri, 27 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 13:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92066 The Tribunal allowed the appeal concerning the valuation of imported goods, setting aside the order of confiscation and enhanced value. The Commissioner failed to comply with the Tribunal's directions to provide contemporaneous evidence of similar goods, leading to the appeal being accepted based on the evidence presented by the appellants. The Commissioner's reliance on quotations and failure to consider Bills of Entry showing lower prices for goods of US origin resulted in the decision to set aside the order and accept the appeal. Case-Laws Customs Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92066