https://www.taxtmi.com/caselaws?id=114323 The judgment in this case highlighted the importance of procedural compliance and transparency in customs valuation cases. The appellant faced challenges regarding the valuation of imports from a related entity, JC Singapore, with discrepancies in treatment by SVB Delhi and SVB Mumbai. The court emphasized that the decision of SVB Mumbai, supported by reasoning, should prevail over the unreasoned order of SVB Delhi. The failure to communicate the order between SVBs was deemed a procedural lapse, impacting the assessment process. The judgment directed the Deputy Commissioner, SVB Delhi, to finalize the assessment following SVB Mumbai's decision, allowing the appeal in favor of the appellant. en-us Wed, 09 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 17:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114323 The judgment in this case highlighted the importance of procedural compliance and transparency in customs valuation cases. The appellant faced challenges regarding the valuation of imports from a related entity, JC Singapore, with discrepancies in treatment by SVB Delhi and SVB Mumbai. The court emphasized that the decision of SVB Mumbai, supported by reasoning, should prevail over the unreasoned order of SVB Delhi. The failure to communicate the order between SVBs was deemed a procedural lapse, impacting the assessment process. The judgment directed the Deputy Commissioner, SVB Delhi, to finalize the assessment following SVB Mumbai's decision, allowing the appeal in favor of the appellant. Case-Laws Customs Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114323