https://www.taxtmi.com/caselaws?id=42758 The Supreme Court ruled in favor of the petitioner, a partnership firm involved in importing raw materials for manufacturing plastic bangles, in a dispute over the valuation of goods. Despite the Department's appeal, the Court upheld the Appellate Tribunal's valuation of the goods at 750 US Dollars. The Court directed the respondents to issue a demurrage waiver certificate, allowing for the release of the goods without additional charges, emphasizing adherence to legal procedures and providing relief to successful litigants in customs disputes as per the Equipment Sales Corporation's case. en-us Mon, 05 Feb 1990 00:00:00 +0530 Mon, 14 Jun 2010 11:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42758 The Supreme Court ruled in favor of the petitioner, a partnership firm involved in importing raw materials for manufacturing plastic bangles, in a dispute over the valuation of goods. Despite the Department's appeal, the Court upheld the Appellate Tribunal's valuation of the goods at 750 US Dollars. The Court directed the respondents to issue a demurrage waiver certificate, allowing for the release of the goods without additional charges, emphasizing adherence to legal procedures and providing relief to successful litigants in customs disputes as per the Equipment Sales Corporation's case. Case-Laws Customs Mon, 05 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42758