https://www.taxtmi.com/caselaws?id=105549 The Tribunal remanded the case for determining the assessable value of imported second-hand machinery based on the unit price in the supplier's invoice, correcting the officer's designation. The Additional Commissioner ordered the refund of duty to be credited to the Consumer Welfare Fund, finding that the duty incidence had not been passed on by the importer. The appeal was dismissed due to the failure to provide evidence supporting the contention that the duty incidence was not passed on. en-us Tue, 04 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105549 The Tribunal remanded the case for determining the assessable value of imported second-hand machinery based on the unit price in the supplier's invoice, correcting the officer's designation. The Additional Commissioner ordered the refund of duty to be credited to the Consumer Welfare Fund, finding that the duty incidence had not been passed on by the importer. The appeal was dismissed due to the failure to provide evidence supporting the contention that the duty incidence was not passed on. Case-Laws Customs Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105549