https://www.taxtmi.com/caselaws?id=34181 The Tribunal set aside the Commissioner's order in a case involving the valuation of goods under the Customs Act. The dispute centered on the treatment of consignment agents, transportation costs, and the application of valuation rules. The Tribunal ruled in favor of the appellants, finding that the demand for duty was time-barred and penalties were not justified. The decision emphasized the significance of the limitation period and the correct interpretation of valuation rules in determining duty liability. en-us Wed, 19 Nov 2008 00:00:00 +0530 Wed, 22 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34181 The Tribunal set aside the Commissioner's order in a case involving the valuation of goods under the Customs Act. The dispute centered on the treatment of consignment agents, transportation costs, and the application of valuation rules. The Tribunal ruled in favor of the appellants, finding that the demand for duty was time-barred and penalties were not justified. The decision emphasized the significance of the limitation period and the correct interpretation of valuation rules in determining duty liability. Case-Laws Customs Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34181