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    <title>2018 (2) TMI 956 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order of the Commissioner of Customs (Appeals) regarding the declared value of Polyester Zipper Rolls imported from China. The Tribunal emphasized the necessity of comparing declared values based on relevant factors and established principles for re-determining the value of imported goods. The decision to allow the appeal was made due to the failure to follow these principles, ensuring a fair assessment of the declared values for the imported goods.</description>
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      <description>The Tribunal set aside the order of the Commissioner of Customs (Appeals) regarding the declared value of Polyester Zipper Rolls imported from China. The Tribunal emphasized the necessity of comparing declared values based on relevant factors and established principles for re-determining the value of imported goods. The decision to allow the appeal was made due to the failure to follow these principles, ensuring a fair assessment of the declared values for the imported goods.</description>
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