Sections 25, 32 32A, 81 and 194 Determining the Customs Value of an Import Goods Instructions for Misrepresentation and Payment of Small Taxes, Also Supply of Fine Respondent / Importer Import Supplies and Appellant's Department Not satisfied with the D Officers. Under section 81 of the Customs Act, 1969, the goods were appraised, temporarily assessed, however, the final decision was made by the Director of Valuation Evaluation Roll, but on the basis of this judgment, the Customs / Appellant sent the Collector. Showcase notice submitted. Under section 32 (1) (2), 32A and 32 (5) of the Customs Act, 1969, the importer appeals the importer to pay the total amount in terms of duties and other taxes, penalties and adjustments officer. Upon doing so, the Collector of Customs (Appeal) rejected the said order stating that since the Collector failed to fulfill his duty under Section 81 (3) of the Customs Act, 1969, His right to stop the issuance of a show cause notice under section (32 ()) of the Act had no legal effect and it was stated that the order was canceled by the appellate department on this page. Certain charged with the crime is estimated to cost. The goods announced in it were fully received with the solemn intention of avoiding the huge amount of revenue of the Government. This cause notice was issued to the importer after the expiry of the time limit provided under section 81 of the Customs Notice Customs Act, 1969. The time-limit provided under Section 32 (5) of the Customs Act, 1969 was neither stated to be the cause nor was the copy of the inquiry report provided to the importer, nor
