https://www.taxtmi.com/caselaws?id=44186 The appeal was dismissed by the court, upholding the Customs, Excise, and Gold (Control) Appellate Tribunal's decision regarding alleged undervaluation of imported ball bearings. The tribunal found that the invoice prices submitted by the respondents were correct, supported by embassy certificates as the latest in the country of origin. The court clarified that the tribunal's observation on assessable value under Section 14 was specific to the case, emphasizing the need for evidence if disputes arise despite correct invoice prices being submitted by the importer. en-us Fri, 17 Nov 1995 00:00:00 +0530 Wed, 23 Jun 2010 16:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44186 The appeal was dismissed by the court, upholding the Customs, Excise, and Gold (Control) Appellate Tribunal's decision regarding alleged undervaluation of imported ball bearings. The tribunal found that the invoice prices submitted by the respondents were correct, supported by embassy certificates as the latest in the country of origin. The court clarified that the tribunal's observation on assessable value under Section 14 was specific to the case, emphasizing the need for evidence if disputes arise despite correct invoice prices being submitted by the importer. Case-Laws Customs Fri, 17 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44186