https://www.taxtmi.com/caselaws?id=105527 The Tribunal allowed the appeal, remanding the matter to the original authority for reevaluation. It emphasized the necessity of expert opinion in determining comparability of goods for customs valuation, highlighting the importance of a speaking order and adherence to legal standards. The Commissioner's reliance on visual examination was deemed insufficient, and a de novo consideration was directed. The appellants' arguments regarding accurate declaration and valuation principles were upheld, with the Tribunal stressing the need for proper assessment and consideration of evidence in customs cases. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 10:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105527 The Tribunal allowed the appeal, remanding the matter to the original authority for reevaluation. It emphasized the necessity of expert opinion in determining comparability of goods for customs valuation, highlighting the importance of a speaking order and adherence to legal standards. The Commissioner's reliance on visual examination was deemed insufficient, and a de novo consideration was directed. The appellants' arguments regarding accurate declaration and valuation principles were upheld, with the Tribunal stressing the need for proper assessment and consideration of evidence in customs cases. Case-Laws Customs Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105527