https://www.taxtmi.com/caselaws?id=92548 The Tribunal dismissed the appeal challenging the valuation of imported tyres at US $100 per M.T., emphasizing adherence to the Customs Valuation Rules, 1988. The judgment criticized the lack of evidence supporting the valuation decision and highlighted the burden on customs officials to justify valuations based on transparent processes and available data. The decision underscored the importance of evidence-based valuation, fair procedures, and compliance with the Customs Valuation Rules, 1988 in determining the value of imported goods for customs purposes. en-us Fri, 08 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 14:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92548 The Tribunal dismissed the appeal challenging the valuation of imported tyres at US $100 per M.T., emphasizing adherence to the Customs Valuation Rules, 1988. The judgment criticized the lack of evidence supporting the valuation decision and highlighted the burden on customs officials to justify valuations based on transparent processes and available data. The decision underscored the importance of evidence-based valuation, fair procedures, and compliance with the Customs Valuation Rules, 1988 in determining the value of imported goods for customs purposes. Case-Laws Customs Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92548