https://www.taxtmi.com/caselaws?id=167309 The Appellate Tribunal allowed the appeal, setting aside previous decisions and remanding the matter to the Assistant Collector for fresh consideration. Both parties were instructed to provide additional evidence, with a deadline of six months for the Assistant Collector to resolve the issue. The decision emphasized the importance of survey reports as valid evidence and clarified that Customs supervision during surveys was not a mandatory requirement under Sec. 23 of the Customs Act. en-us Wed, 07 Nov 1984 00:00:00 +0530 Mon, 15 Dec 2014 18:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167309 The Appellate Tribunal allowed the appeal, setting aside previous decisions and remanding the matter to the Assistant Collector for fresh consideration. Both parties were instructed to provide additional evidence, with a deadline of six months for the Assistant Collector to resolve the issue. The decision emphasized the importance of survey reports as valid evidence and clarified that Customs supervision during surveys was not a mandatory requirement under Sec. 23 of the Customs Act. Case-Laws Customs Wed, 07 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167309