https://www.taxtmi.com/caselaws?id=292320 The Tribunal allowed the appeal by M/s Chandan Steel Limited, challenging the re-determination of the value of imported goods and confiscation for mis-declaration. The decision emphasized the necessity of expert opinion in determining the nature of imported goods, highlighting that reliance solely on visual examination reports without expert input is insufficient. The Tribunal set aside the impugned order, citing previous decisions in the appellant's own case that stressed the importance of expert assessment in such matters. en-us Fri, 24 Jan 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292320 The Tribunal allowed the appeal by M/s Chandan Steel Limited, challenging the re-determination of the value of imported goods and confiscation for mis-declaration. The decision emphasized the necessity of expert opinion in determining the nature of imported goods, highlighting that reliance solely on visual examination reports without expert input is insufficient. The Tribunal set aside the impugned order, citing previous decisions in the appellant's own case that stressed the importance of expert assessment in such matters. Case-Laws Customs Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292320