https://www.taxtmi.com/caselaws?id=344657 The Tribunal set aside the order dismissing appeals for non-compliance with the pre-deposit condition under Section 129E of the Customs Act, 1962. The appellant's challenge regarding the valuation of imported goods for customs duty based on the quantity received in shore tanks was upheld. The cases were remanded for a merit-based decision by the Commissioner (A), emphasizing adherence to legal provisions and established precedents in customs valuation matters. The issue of NCCD liability, although not addressed in this decision, may be considered in future proceedings. en-us Fri, 05 May 2017 00:00:00 +0530 Fri, 23 Jun 2017 09:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344657 The Tribunal set aside the order dismissing appeals for non-compliance with the pre-deposit condition under Section 129E of the Customs Act, 1962. The appellant's challenge regarding the valuation of imported goods for customs duty based on the quantity received in shore tanks was upheld. The cases were remanded for a merit-based decision by the Commissioner (A), emphasizing adherence to legal provisions and established precedents in customs valuation matters. The issue of NCCD liability, although not addressed in this decision, may be considered in future proceedings. Case-Laws Customs Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344657