https://www.taxtmi.com/caselaws?id=286850 The Tribunal set aside the Order-in-Original by the Commissioner of Customs, ruling in favor of the appellant in a case involving the valuation of telephones, glassware, and allegations of misdeclaration and undervaluation. The Tribunal found that the adjudicating authority's valuation method lacked concrete evidence and did not align with the rules. It emphasized the need for tangible evidence to reject declared values and clarified the licensing requirements for the goods. The appeal was allowed, and consequential relief was granted to the appellant. en-us Fri, 07 Jul 2000 00:00:00 +0530 Wed, 18 Mar 2020 13:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286850 The Tribunal set aside the Order-in-Original by the Commissioner of Customs, ruling in favor of the appellant in a case involving the valuation of telephones, glassware, and allegations of misdeclaration and undervaluation. The Tribunal found that the adjudicating authority's valuation method lacked concrete evidence and did not align with the rules. It emphasized the need for tangible evidence to reject declared values and clarified the licensing requirements for the goods. The appeal was allowed, and consequential relief was granted to the appellant. Case-Laws Customs Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286850