https://www.taxtmi.com/caselaws?id=43639 The court modified its order to allow the appellants to take delivery of 200 sets of diesel engines upon payment of admitted duty and 50% of the difference in duty in cash, with the balance secured by a bank guarantee. The court directed the customs authorities to debit the import licence based on the declared c.i.f. value and rejected allegations of forgery and mis-declaration, emphasizing the distinction between assessable value for duty and c.i.f. value for debiting the licence. The pending appeal rendered the adjudication order non-final, preventing the use of the enhanced assessable value until the appeal's resolution. en-us Fri, 11 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43639 The court modified its order to allow the appellants to take delivery of 200 sets of diesel engines upon payment of admitted duty and 50% of the difference in duty in cash, with the balance secured by a bank guarantee. The court directed the customs authorities to debit the import licence based on the declared c.i.f. value and rejected allegations of forgery and mis-declaration, emphasizing the distinction between assessable value for duty and c.i.f. value for debiting the licence. The pending appeal rendered the adjudication order non-final, preventing the use of the enhanced assessable value until the appeal's resolution. Case-Laws Customs Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43639