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<h1>Tribunal dismisses Department's appeal on imported watch components, upholds order setting aside enhanced value.</h1> The Tribunal dismissed the Department's appeal regarding the enhanced value of imported watch components, upholding the order setting aside the enhanced ... Valuation - Unjust enrichment The Department challenged an order setting aside the enhanced value of imported watch components. The Tribunal dismissed the appeal, stating unjust enrichment is a separate issue pending before the Collector (Appeals). The Tribunal found no reason to interfere and upheld the order setting aside the enhanced value.