https://www.taxtmi.com/caselaws?id=92097 The Tribunal remanded the case for reconsideration regarding the determination of the assessable value of a used Honda Civic Car and car tyres. The Assistant Collector's rejection of the invoice value in favor of external sources was deemed insufficient due to lack of proper evidence and law application. Additionally, the Tribunal set aside the confiscation of old tyres and associated penalties, providing the appellant with an opportunity to present evidence and legal arguments during re-adjudication. Ultimately, the appeal was allowed for further review and clarification on the issues raised in the original order. en-us Tue, 06 Apr 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92097 The Tribunal remanded the case for reconsideration regarding the determination of the assessable value of a used Honda Civic Car and car tyres. The Assistant Collector's rejection of the invoice value in favor of external sources was deemed insufficient due to lack of proper evidence and law application. Additionally, the Tribunal set aside the confiscation of old tyres and associated penalties, providing the appellant with an opportunity to present evidence and legal arguments during re-adjudication. Ultimately, the appeal was allowed for further review and clarification on the issues raised in the original order. Case-Laws Customs Tue, 06 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92097