https://www.taxtmi.com/caselaws?id=172500 Customs valuation and anti-dumping duty cannot be insisted upon merely on a comparative import price or a superior officer's direction; the proper officer must independently complete assessment under the Customs Act by examining the goods, and where required, testing them and seeking relevant documents or information. Provisional assessment is permissible only if statutory conditions are satisfied and the officer forms his own view on the need for further inquiry. Because the Revenue had not independently assessed the consignments or discharged the burden of proving under-valuation, the demand basis was unjustified. Pending completion of lawful assessment, interim release of the goods on bond and undertaking was warranted. en-us Tue, 04 Jul 2000 00:00:00 +0530 Mon, 24 Aug 2015 11:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172500 Customs valuation and anti-dumping duty cannot be insisted upon merely on a comparative import price or a superior officer's direction; the proper officer must independently complete assessment under the Customs Act by examining the goods, and where required, testing them and seeking relevant documents or information. Provisional assessment is permissible only if statutory conditions are satisfied and the officer forms his own view on the need for further inquiry. Because the Revenue had not independently assessed the consignments or discharged the burden of proving under-valuation, the demand basis was unjustified. Pending completion of lawful assessment, interim release of the goods on bond and undertaking was warranted. Case-Laws Customs Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172500