https://www.taxtmi.com/caselaws?id=121176 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the appellant. It was found that the goods were correctly declared as stock lot, supported by evidence from the supplier and a survey report indicating manufacturing dates. The Tribunal emphasized the significance of accurate declaration in customs clearance, backed by documentary evidence and commercial comparables to validate the transaction value and nature of imported goods. en-us Tue, 20 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 11:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121176 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the appellant. It was found that the goods were correctly declared as stock lot, supported by evidence from the supplier and a survey report indicating manufacturing dates. The Tribunal emphasized the significance of accurate declaration in customs clearance, backed by documentary evidence and commercial comparables to validate the transaction value and nature of imported goods. Case-Laws Customs Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121176