https://www.taxtmi.com/caselaws?id=356424 Mixed consignment goods comprising turning and boring scrap and iron dust powder could not be valued uniformly where the two categories had distinct characteristics and price profiles. Although misdeclaration was admitted, the adoption of the same assessable value for both items was found unsustainable because the lower-priced iron dust powder required separate valuation under the customs valuation framework. The matter therefore required redetermination of the value of iron dust powder and fresh reconsideration of the assessment on that basis. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356424 Mixed consignment goods comprising turning and boring scrap and iron dust powder could not be valued uniformly where the two categories had distinct characteristics and price profiles. Although misdeclaration was admitted, the adoption of the same assessable value for both items was found unsustainable because the lower-priced iron dust powder required separate valuation under the customs valuation framework. The matter therefore required redetermination of the value of iron dust powder and fresh reconsideration of the assessment on that basis. Case-Laws Customs Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356424