Court Rules Against Unjustified Rejection of Declared Consignment Value; Insufficient Proof of Computer Use and Missing Certificate.

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....Valuation of imported consignments - retraction of relied statements - In the instant case, it is not established that the computer in question was in regular use by the appellant in the course of his business. No certificate whatsoever, as required under the provisions of Section 138C (2) was obtained. It is settled proposition of law that if a certain act is to be done by a certain authority, in a particular manner, the same should be done in the manner in which it is ordained. There are no short cuts in investigation. - the rejection of declared value, on the basis of value declared to insurer, is not legal, proper and justified. - AT....