https://www.taxtmi.com/caselaws?id=367865 Declared value of imported goods was rejected and the assessable value was loaded, but the record showed a substantial discount claim, industry practice evidence and a working sheet supporting valuation by the deductive method. The Tribunal held that these materials made the matter suitable for reconsideration by the adjudicating authority, particularly as the appellant stated that further supporting documents could be produced. The impugned order was set aside and the matter was remanded for fresh consideration of the plea for adoption of the deductive method, with the cited Armstrong World Industries ruling also to be examined. en-us Wed, 25 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367865 Declared value of imported goods was rejected and the assessable value was loaded, but the record showed a substantial discount claim, industry practice evidence and a working sheet supporting valuation by the deductive method. The Tribunal held that these materials made the matter suitable for reconsideration by the adjudicating authority, particularly as the appellant stated that further supporting documents could be produced. The impugned order was set aside and the matter was remanded for fresh consideration of the plea for adoption of the deductive method, with the cited Armstrong World Industries ruling also to be examined. Case-Laws Customs Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367865