https://www.taxtmi.com/caselaws?id=105610 Unauthenticated photocopies said to have been obtained from customs and excise authorities in Hong Kong were treated as insufficient support for the valuation adopted by the lower authorities. Discrepancies in the quantity and quality of the goods were also noted, and the Revenue did not show which valuation rule had been applied to reject the invoice value. On that interim assessment, the orders did not appear to satisfy the governing customs valuation principles or justify the confirmed duty and penalties, and a strong prima facie case was stated to exist for complete stay of recovery and waiver of pre-deposit pending the appeals. en-us Fri, 28 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 15:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105610 Unauthenticated photocopies said to have been obtained from customs and excise authorities in Hong Kong were treated as insufficient support for the valuation adopted by the lower authorities. Discrepancies in the quantity and quality of the goods were also noted, and the Revenue did not show which valuation rule had been applied to reject the invoice value. On that interim assessment, the orders did not appear to satisfy the governing customs valuation principles or justify the confirmed duty and penalties, and a strong prima facie case was stated to exist for complete stay of recovery and waiver of pre-deposit pending the appeals. Case-Laws Central Excise Fri, 28 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105610