https://www.taxtmi.com/caselaws?id=45398 The Supreme Court held that a fax message of a quotation from one party in Singapore to another cannot be the sole basis for valuation of imported goods, especially when the importer's request for cross-examination is denied. The burden of proof lies on Customs authorities to establish the value of imported goods satisfactorily. The appeal was allowed, the order under appeal was set aside, and the imported goods were to be valued based on the value declared by the appellants. The respondent was ordered to pay the costs of the appeal. en-us Wed, 19 Jan 2000 00:00:00 +0530 Sat, 10 Jul 2010 13:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45398 The Supreme Court held that a fax message of a quotation from one party in Singapore to another cannot be the sole basis for valuation of imported goods, especially when the importer's request for cross-examination is denied. The burden of proof lies on Customs authorities to establish the value of imported goods satisfactorily. The appeal was allowed, the order under appeal was set aside, and the imported goods were to be valued based on the value declared by the appellants. The respondent was ordered to pay the costs of the appeal. Case-Laws Customs Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45398