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of <h1>Tribunal rejects Revenue's appeal on enhanced fabric value, importer can challenge price, in line with past rulings.</h1> <h3>Principal Commissioner of Customs (Import) Versus M/s Rainbow Fashion</h3> Principal Commissioner of Customs (Import) Versus M/s Rainbow Fashion - TMI The Appellate Tribunal CESTAT NEW DELHI rejected Revenue's appeals against the Commissioner's order setting aside the enhancement of the value of imported polyester knitted fabrics. The Tribunal held that the importer's acceptance of the enhanced price did not prevent them from challenging the enhancement through appeals. This decision aligns with previous Tribunal rulings.
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