https://www.taxtmi.com/highlights?id=76696 Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the submission of multiple test reports, the tribunal upheld CIPET's report, considering it reliable and accurate. The appellant's challenge against CIPET's testing method and the validity of other test reports were dismissed. The tribunal affirmed the rejection of the declared value and the determination of the assessable value based on contemporaneous imports, concluding that the Customs officer's actions were justified. en-us Thu, 18 Apr 2024 08:27:17 +0530 Thu, 18 Apr 2024 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76696 Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the submission of multiple test reports, the tribunal upheld CIPET's report, considering it reliable and accurate. The appellant's challenge against CIPET's testing method and the validity of other test reports were dismissed. The tribunal affirmed the rejection of the declared value and the determination of the assessable value based on contemporaneous imports, concluding that the Customs officer's actions were justified. Highlights Customs Thu, 18 Apr 2024 08:27:17 +0530 https://www.taxtmi.com/highlights?id=76696