https://www.taxtmi.com/caselaws?id=233389 The Tribunal remanded the case to the Commissioner for a fresh decision, directing a comprehensive re-examination of the goods and a proper valuation process in accordance with the Customs Valuation Rules. The Tribunal stressed the importance of procedural fairness and the need for specific evidence to support any deviation from the declared classification and value. The Commissioner was instructed to expedite the re-adjudication process, considering the perishable nature of the goods. en-us Thu, 09 Aug 2012 00:00:00 +0530 Tue, 30 Apr 2013 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233389 The Tribunal remanded the case to the Commissioner for a fresh decision, directing a comprehensive re-examination of the goods and a proper valuation process in accordance with the Customs Valuation Rules. The Tribunal stressed the importance of procedural fairness and the need for specific evidence to support any deviation from the declared classification and value. The Commissioner was instructed to expedite the re-adjudication process, considering the perishable nature of the goods. Case-Laws Customs Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233389