https://www.taxtmi.com/caselaws?id=100153 The Appellate Tribunal allowed the appeal, setting aside the order of confiscation and penalties in a case involving the classification of mica blocks as mica scrap for export. The decision emphasized the need for a more robust evaluation process, including expert opinions from recognized agencies, to ensure fair and accurate classification and valuation of goods. The judgment underscored the importance of impartial assessments in customs proceedings to uphold justice and prevent arbitrary decisions based on potentially biased opinions or pricing structures. en-us Fri, 22 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 13:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100153 The Appellate Tribunal allowed the appeal, setting aside the order of confiscation and penalties in a case involving the classification of mica blocks as mica scrap for export. The decision emphasized the need for a more robust evaluation process, including expert opinions from recognized agencies, to ensure fair and accurate classification and valuation of goods. The judgment underscored the importance of impartial assessments in customs proceedings to uphold justice and prevent arbitrary decisions based on potentially biased opinions or pricing structures. Case-Laws Customs Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100153