https://www.taxtmi.com/caselaws?id=123925 The Appellate Tribunal CESTAT, Ahmedabad set aside the impugned orders and allowed all appeals in favor of the appellants. The Tribunal emphasized that duty should be levied based on the actual quantity of goods discharged, not the quantity reported in the survey. It highlighted the importance of Tribunal decisions over conflicting Board Circulars and reiterated that lower authorities must adhere to Tribunal rulings. The judgment reaffirmed the principle that duty liability on imported goods should be determined in accordance with legal precedents and Tribunal judgments, emphasizing the significance of legal consistency in interpreting the law. en-us Tue, 06 May 2008 00:00:00 +0530 Mon, 11 Sep 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123925 The Appellate Tribunal CESTAT, Ahmedabad set aside the impugned orders and allowed all appeals in favor of the appellants. The Tribunal emphasized that duty should be levied based on the actual quantity of goods discharged, not the quantity reported in the survey. It highlighted the importance of Tribunal decisions over conflicting Board Circulars and reiterated that lower authorities must adhere to Tribunal rulings. The judgment reaffirmed the principle that duty liability on imported goods should be determined in accordance with legal precedents and Tribunal judgments, emphasizing the significance of legal consistency in interpreting the law. Case-Laws Customs Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123925