https://www.taxtmi.com/caselaws?id=120076 The Tribunal directed the adjudicating authority to revalue the goods based on a fresh certificate from a competent Chartered Engineer, rejecting the appellants' claim of a mistake apparent from the record in the final order regarding the description of the goods. The Commissioner was instructed to obtain a new certificate with complete details of the machines for accurate assessment. The Tribunal emphasized the importance of proper valuation based on the inspection of the machines by the Chartered Engineer, dismissing the appellants' contention of an erroneous final order and reaffirming the significance of accurate valuation in customs matters. en-us Fri, 25 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 16:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120076 The Tribunal directed the adjudicating authority to revalue the goods based on a fresh certificate from a competent Chartered Engineer, rejecting the appellants' claim of a mistake apparent from the record in the final order regarding the description of the goods. The Commissioner was instructed to obtain a new certificate with complete details of the machines for accurate assessment. The Tribunal emphasized the importance of proper valuation based on the inspection of the machines by the Chartered Engineer, dismissing the appellants' contention of an erroneous final order and reaffirming the significance of accurate valuation in customs matters. Case-Laws Customs Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120076