https://www.taxtmi.com/caselaws?id=407456 The Tribunal dismissed the Revenue's appeals, finding that the customs officers did not follow proper procedures and used undue influence on the importer. The importer is entitled to consequential benefits. The decision emphasized adherence to procedural requirements under the Customs Act, 1962, including the necessity of a speaking order when reassessing declared values of imported goods. en-us Wed, 21 Oct 2020 00:00:00 +0530 Wed, 12 May 2021 08:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407456 The Tribunal dismissed the Revenue's appeals, finding that the customs officers did not follow proper procedures and used undue influence on the importer. The importer is entitled to consequential benefits. The decision emphasized adherence to procedural requirements under the Customs Act, 1962, including the necessity of a speaking order when reassessing declared values of imported goods. Case-Laws Customs Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407456