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of <h1>Appeal Dismissed Over Imported Plastic Resin Value Increase</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the appeal challenging the enhancement of imported plastic resin value from US $1200 to US $1450 per MT. ... Valuation - Enhancement in value The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the enhancement of the value of imported plastic resin from US $1200 to US $1450 per MT. The Commissioner (Appeals) set aside the order citing the impermissibility of applying far east international prices without evidence of contemporaneous imports. The appeal was dismissed as the actual transaction value was not provided to the importer before adjudication.
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