https://www.taxtmi.com/caselaws?id=112027 The Tribunal set aside the impugned order and remanded the case for fresh consideration, emphasizing the importance of assessing the goods based on their specific nature. The decision highlighted the discrepancy in the declared value of imported goods and the need to apply transaction value for assessment, particularly in distinguishing between goods imported for CD Players and VCD Players. This ruling aimed to ensure a fair and accurate determination of the applicable value for assessment purposes, providing the appellant with an opportunity to be heard in the reassessment process. en-us Thu, 08 Jul 2004 00:00:00 +0530 Thu, 26 Apr 2012 13:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112027 The Tribunal set aside the impugned order and remanded the case for fresh consideration, emphasizing the importance of assessing the goods based on their specific nature. The decision highlighted the discrepancy in the declared value of imported goods and the need to apply transaction value for assessment, particularly in distinguishing between goods imported for CD Players and VCD Players. This ruling aimed to ensure a fair and accurate determination of the applicable value for assessment purposes, providing the appellant with an opportunity to be heard in the reassessment process. Case-Laws Customs Thu, 08 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112027