https://www.taxtmi.com/caselaws?id=74051 The Tribunal partially allowed the appeal concerning the valuation of the imported goods but rejected the appeal regarding the validity of the import licence. The appellants successfully argued against the increase in value imposed by the Collector, with the Tribunal ruling in their favor due to lack of evidence supporting the valuation enhancement. However, the Tribunal concluded that the import licence did not cover the imported goods as contended by the Customs Department, based on an analysis of the descriptions in the Import Policy Book. en-us Mon, 07 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74051 The Tribunal partially allowed the appeal concerning the valuation of the imported goods but rejected the appeal regarding the validity of the import licence. The appellants successfully argued against the increase in value imposed by the Collector, with the Tribunal ruling in their favor due to lack of evidence supporting the valuation enhancement. However, the Tribunal concluded that the import licence did not cover the imported goods as contended by the Customs Department, based on an analysis of the descriptions in the Import Policy Book. Case-Laws Customs Mon, 07 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74051