https://www.taxtmi.com/caselaws?id=269740 Valuation of second-hand refinery machinery imported under multiple consignments was required to be examined afresh by one common original authority, because the imports formed part of a single refinery project under one overseas contract and the assessments had proceeded on conflicting approaches across different ports. As the provisional assessments were not consistently determined and one valuation basis had itself been set aside, a uniform and complete reassessment of all consignments and evidence was necessary. The matter was therefore remanded de novo for fresh adjudication and re-determination of value, without entering into the merits of the valuation dispute. en-us Wed, 11 Nov 2015 00:00:00 +0530 Mon, 13 Feb 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269740 Valuation of second-hand refinery machinery imported under multiple consignments was required to be examined afresh by one common original authority, because the imports formed part of a single refinery project under one overseas contract and the assessments had proceeded on conflicting approaches across different ports. As the provisional assessments were not consistently determined and one valuation basis had itself been set aside, a uniform and complete reassessment of all consignments and evidence was necessary. The matter was therefore remanded de novo for fresh adjudication and re-determination of value, without entering into the merits of the valuation dispute. Case-Laws Customs Wed, 11 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269740