https://www.taxtmi.com/caselaws?id=205021 The appellate tribunal set aside the lower authority's decision, allowing the Revenue's appeal and remanding the matter to the original authority for a fresh decision. The tribunal emphasized the importance of accurate valuation of imported goods and the significance of Chartered Engineer's certificates in such assessments. It highlighted the need for consistency and proper verification to avoid discrepancies in valuation, instructing the original authority to consider the second certificate, if issued, and provide a reasonable opportunity for the company to present their case. en-us Tue, 26 Jul 2011 00:00:00 +0530 Tue, 09 Aug 2011 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205021 The appellate tribunal set aside the lower authority's decision, allowing the Revenue's appeal and remanding the matter to the original authority for a fresh decision. The tribunal emphasized the importance of accurate valuation of imported goods and the significance of Chartered Engineer's certificates in such assessments. It highlighted the need for consistency and proper verification to avoid discrepancies in valuation, instructing the original authority to consider the second certificate, if issued, and provide a reasonable opportunity for the company to present their case. Case-Laws Customs Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205021