https://www.taxtmi.com/caselaws?id=277685 The court dismissed Revenue's appeal challenging the recovery of differential duty on 'polished marble slabs' imported from Nepal. The court emphasized the finality of decisions in tax matters and upheld the authority of the first appellate authority in accepting orders. It clarified the applicability of the Customs Act for determining the value of imported goods and highlighted the settled nature of the issue under the Indo-Nepal Treaty of Trade. The judgment stressed adherence to legal provisions and maintaining consistency in assessments. en-us Wed, 14 Mar 2018 00:00:00 +0530 Thu, 05 Mar 2020 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277685 The court dismissed Revenue's appeal challenging the recovery of differential duty on 'polished marble slabs' imported from Nepal. The court emphasized the finality of decisions in tax matters and upheld the authority of the first appellate authority in accepting orders. It clarified the applicability of the Customs Act for determining the value of imported goods and highlighted the settled nature of the issue under the Indo-Nepal Treaty of Trade. The judgment stressed adherence to legal provisions and maintaining consistency in assessments. Case-Laws Customs Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277685