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    <title>2018 (5) TMI 1917 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Customs Department&#039;s orders rejecting the declared value of imported goods, including slack wax and residue wax from UAE and Iran. The Tribunal found that the rejection lacked proper examination and substantial evidence, emphasizing the importance of evidence and proper discretion in valuation challenges. Consequently, all appeals were allowed in favor of the appellants.</description>
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      <description>The Tribunal set aside the Customs Department&#039;s orders rejecting the declared value of imported goods, including slack wax and residue wax from UAE and Iran. The Tribunal found that the rejection lacked proper examination and substantial evidence, emphasizing the importance of evidence and proper discretion in valuation challenges. Consequently, all appeals were allowed in favor of the appellants.</description>
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