https://www.taxtmi.com/caselaws?id=105438 The Tribunal classified the goods under the correct sub-heading, exempting them from penalties and confiscation under the Customs Act, 1962. The decision to remand the case for de novo consideration aimed to ensure a fair evaluation based on established legal principles and precedents, emphasizing consistency in applying valuation rules. en-us Mon, 05 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105438 The Tribunal classified the goods under the correct sub-heading, exempting them from penalties and confiscation under the Customs Act, 1962. The decision to remand the case for de novo consideration aimed to ensure a fair evaluation based on established legal principles and precedents, emphasizing consistency in applying valuation rules. Case-Laws Customs Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105438