https://www.taxtmi.com/caselaws?id=356868 The judgment addressed the valuation of imported goods, specifically whether they were 'pressed distillate oil' or 'base oil'. The Tribunal found no evidence of mis-declaration and remanded the matter for further consideration. The appeal's maintainability before the High Court was also discussed, emphasizing that issues of valuation or classification may not be entertained by the High Court. The decision underscored the importance of the order's nature in determining the appropriate appellate forum to prevent conflicting findings. The judgment provided a comprehensive analysis of the legal aspects governing such disputes. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 13 Mar 2018 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356868 The judgment addressed the valuation of imported goods, specifically whether they were 'pressed distillate oil' or 'base oil'. The Tribunal found no evidence of mis-declaration and remanded the matter for further consideration. The appeal's maintainability before the High Court was also discussed, emphasizing that issues of valuation or classification may not be entertained by the High Court. The decision underscored the importance of the order's nature in determining the appropriate appellate forum to prevent conflicting findings. The judgment provided a comprehensive analysis of the legal aspects governing such disputes. Case-Laws Customs Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356868