https://www.taxtmi.com/caselaws?id=351765 The Tribunal allowed the appeals, remanding the case for a reassessment of the declared value of the imported car, emphasizing the necessity for a clear determination on mis-declaration of value and any violation of import policy. The Tribunal found insufficient evidence to support the claim that the vehicle was used, concluding that the lower authorities' findings on the vehicle's usage were not sustainable. Additionally, the Tribunal directed the Original Authority to re-determine the value, considering comparable goods and providing the appellants an opportunity to present their case within two months. en-us Tue, 24 Oct 2017 00:00:00 +0530 Wed, 27 Feb 2019 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351765 The Tribunal allowed the appeals, remanding the case for a reassessment of the declared value of the imported car, emphasizing the necessity for a clear determination on mis-declaration of value and any violation of import policy. The Tribunal found insufficient evidence to support the claim that the vehicle was used, concluding that the lower authorities' findings on the vehicle's usage were not sustainable. Additionally, the Tribunal directed the Original Authority to re-determine the value, considering comparable goods and providing the appellants an opportunity to present their case within two months. Case-Laws Customs Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351765