https://www.taxtmi.com/caselaws?id=93735 Imported telecommunication equipment under valuation scrutiny should not be finally adjudicated while a Special Valuation Branch investigation is pending, because that investigation determines the assessable value for the Bills of Entry. On that basis, the Commissioner's adjudication on the same valuation issue was premature and the proper course was to remit the matter for finalisation of assessment in line with the Special Valuation Branch findings. The remand also preserved the department's liberty to initiate misdeclaration proceedings if such a charge emerged on final assessment. en-us Thu, 06 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93735 Imported telecommunication equipment under valuation scrutiny should not be finally adjudicated while a Special Valuation Branch investigation is pending, because that investigation determines the assessable value for the Bills of Entry. On that basis, the Commissioner's adjudication on the same valuation issue was premature and the proper course was to remit the matter for finalisation of assessment in line with the Special Valuation Branch findings. The remand also preserved the department's liberty to initiate misdeclaration proceedings if such a charge emerged on final assessment. Case-Laws Customs Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93735