https://www.taxtmi.com/caselaws?id=263525 Customs valuation of the nine containers was unsustainable because the goods were test-checked as correctly declared vegetable fatty acid, while the enhancement relied on unsupported assumptions of superior quality and unusable comparison data; the valuation was therefore set aside. For the tenth container, the material did not clearly establish the product as crude palm oleic or any other classified form, and the valuation based on tariffication lacked legal justification; the redemption fine was also not imposable because the goods had already been released and were no longer available. The appeal succeeded, and the impugned order was set aside. en-us Wed, 21 Jan 2015 00:00:00 +0530 Tue, 11 Aug 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263525 Customs valuation of the nine containers was unsustainable because the goods were test-checked as correctly declared vegetable fatty acid, while the enhancement relied on unsupported assumptions of superior quality and unusable comparison data; the valuation was therefore set aside. For the tenth container, the material did not clearly establish the product as crude palm oleic or any other classified form, and the valuation based on tariffication lacked legal justification; the redemption fine was also not imposable because the goods had already been released and were no longer available. The appeal succeeded, and the impugned order was set aside. Case-Laws Customs Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263525