https://www.taxtmi.com/caselaws?id=120697 Past imports could not be reopened or confiscated on the basis of materials gathered for a different, current import, so the demand and confiscation relating to earlier clearances were not sustainable. The valuation and alleged misdeclaration concerning the Bill of Entry dated 1-11-1999 required fresh examination because the interchangeability of AGP cards and VGA cards had to be reconsidered against technical literature and the Chartered Engineer's certificate, while contemporaneous assessed documents had not been supplied and the supporting evidence had not been properly examined. The dispute on that import was therefore remanded for de novo adjudication. en-us Wed, 06 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 16:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120697 Past imports could not be reopened or confiscated on the basis of materials gathered for a different, current import, so the demand and confiscation relating to earlier clearances were not sustainable. The valuation and alleged misdeclaration concerning the Bill of Entry dated 1-11-1999 required fresh examination because the interchangeability of AGP cards and VGA cards had to be reconsidered against technical literature and the Chartered Engineer's certificate, while contemporaneous assessed documents had not been supplied and the supporting evidence had not been properly examined. The dispute on that import was therefore remanded for de novo adjudication. Case-Laws Customs Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120697