https://www.taxtmi.com/caselaws?id=378742 Declared assessable value for imported electronic boards could not be sustained on the basis of website material and comparable imports alone, because the exact character and end use of the populated circuit boards and related components required proper verification. The valuation adopted by the department was found insufficient without expert examination of the goods and disclosure of that material to the importer for rebuttal. The impugned valuation findings were set aside and the matter was remanded for de novo adjudication after expert examination and fresh re-determination of value. en-us Thu, 06 Dec 2018 00:00:00 +0530 Fri, 19 Apr 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378742 Declared assessable value for imported electronic boards could not be sustained on the basis of website material and comparable imports alone, because the exact character and end use of the populated circuit boards and related components required proper verification. The valuation adopted by the department was found insufficient without expert examination of the goods and disclosure of that material to the importer for rebuttal. The impugned valuation findings were set aside and the matter was remanded for de novo adjudication after expert examination and fresh re-determination of value. Case-Laws Customs Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378742