https://www.taxtmi.com/caselaws?id=4255 The Tribunal allowed the appeal in terms of the valuation issue, setting aside the Commissioner's Order-in-Original and remanding the matter for re-computation of duty for the specific consignment. The Tribunal found the valuation method adopted by the Commissioner to be defective due to incomplete investigations and careless clearance of goods. It directed that the differential duty could only be demanded for the specific consignment covered by the recovered packing slip. The decision upheld the classification of goods and the leviability of Special Additional Duty of Customs (SAD) while providing clarity on the issues involved. en-us Wed, 14 Nov 2007 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4255 The Tribunal allowed the appeal in terms of the valuation issue, setting aside the Commissioner's Order-in-Original and remanding the matter for re-computation of duty for the specific consignment. The Tribunal found the valuation method adopted by the Commissioner to be defective due to incomplete investigations and careless clearance of goods. It directed that the differential duty could only be demanded for the specific consignment covered by the recovered packing slip. The decision upheld the classification of goods and the leviability of Special Additional Duty of Customs (SAD) while providing clarity on the issues involved. Case-Laws Customs Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4255