https://www.taxtmi.com/caselaws?id=449532 The appellate tribunal set aside the previous order and remanded the case to the adjudicating authority for further consideration. The tribunal found that the valuation of the sludge/sediments at USD 420 per MT as lubricating oil was unsustainable due to a lack of conclusive evidence proving the substance was lubricating oil. The adjudicating authority is required to present concrete evidence to determine the correct nature and valuation of the substance found in the vessel. en-us Tue, 13 Feb 2024 00:00:00 +0530 Wed, 14 Feb 2024 07:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449532 The appellate tribunal set aside the previous order and remanded the case to the adjudicating authority for further consideration. The tribunal found that the valuation of the sludge/sediments at USD 420 per MT as lubricating oil was unsustainable due to a lack of conclusive evidence proving the substance was lubricating oil. The adjudicating authority is required to present concrete evidence to determine the correct nature and valuation of the substance found in the vessel. Case-Laws Customs Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449532