https://www.taxtmi.com/caselaws?id=52068 The Tribunal set aside the orders enhancing the value of imported old and used tyres, as well as the imposed fines and penalties by the Commissioner. The appellant successfully challenged the revision of declared value based on expert opinions from M/s. Shakti Retreads and Verma Tyres, citing discrepancies and lack of credibility. The Tribunal, noting similarities with prior cases where such opinions were discredited, ruled in favor of the appellant, emphasizing the correct declaration of goods. Justice K.K. Usha and Shri C.N.B. Nair delivered the judgment. en-us Fri, 05 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52068 The Tribunal set aside the orders enhancing the value of imported old and used tyres, as well as the imposed fines and penalties by the Commissioner. The appellant successfully challenged the revision of declared value based on expert opinions from M/s. Shakti Retreads and Verma Tyres, citing discrepancies and lack of credibility. The Tribunal, noting similarities with prior cases where such opinions were discredited, ruled in favor of the appellant, emphasizing the correct declaration of goods. Justice K.K. Usha and Shri C.N.B. Nair delivered the judgment. Case-Laws Customs Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52068