https://www.taxtmi.com/caselaws?id=377426 The Tribunal set aside the impugned order, allowing the appeal with consequential benefits. The Tribunal found that the Customs Department's case was based on assumptions and lacked corroborative evidence. The decision of the Tribunal in the case of M/s Suhani Gems was held to be per incuriam. The Tribunal emphasized the need for consistent application of valuation methodologies and proper assessment based on the form of goods at the time of import. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 22 Feb 2020 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377426 The Tribunal set aside the impugned order, allowing the appeal with consequential benefits. The Tribunal found that the Customs Department's case was based on assumptions and lacked corroborative evidence. The decision of the Tribunal in the case of M/s Suhani Gems was held to be per incuriam. The Tribunal emphasized the need for consistent application of valuation methodologies and proper assessment based on the form of goods at the time of import. Case-Laws Customs Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377426