Court Remands Case for Revaluation of Seized Goods After Commissioner Arbitrarily Dismisses Declared Value of 81 Bales.

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....Seizure of imported goods - misdeclaration of goods - when the mis-declaration was only in respect of 81 bales, Commissioner proceeded to redetermine the entire quantity of goods without giving any reasons for rejecting the value of the goods is arbitrary - the valuation declared by the appellant for other goods is to be accepted and remanded for valuation of disputed goods....