https://www.taxtmi.com/caselaws?id=345008 The tribunal set aside the order confirming a differential duty, confiscating goods, and imposing penalties under the Customs Act, 1962, in a case involving discrepancies in invoices for furniture parts and fittings imported from various countries. Due to inadequacies in addressing evidence as per Customs Valuation Rules, the matter was remanded for a fresh evaluation by the original authority, emphasizing the importance of procedural adherence and credibility in customs valuation cases. The decision underscored the necessity of thorough evidence examination and compliance with valuation rules and principles of natural justice. en-us Mon, 12 Jun 2017 00:00:00 +0530 Wed, 05 Jul 2017 10:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345008 The tribunal set aside the order confirming a differential duty, confiscating goods, and imposing penalties under the Customs Act, 1962, in a case involving discrepancies in invoices for furniture parts and fittings imported from various countries. Due to inadequacies in addressing evidence as per Customs Valuation Rules, the matter was remanded for a fresh evaluation by the original authority, emphasizing the importance of procedural adherence and credibility in customs valuation cases. The decision underscored the necessity of thorough evidence examination and compliance with valuation rules and principles of natural justice. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345008