https://www.taxtmi.com/caselaws?id=80431 The Tribunal upheld the Collector of Customs (Appeals) findings and dismissed the revenue's appeal. It was determined that there was no mutuality of interest between Modi Xerox and Rank Xerox, leading to the assessment of invoice values under Section 14(1)(a) of the Customs Act, 1962. The loading of invoice values under Rule 8 of the Customs Valuation Rules, 1963 was deemed unjustified due to lack of evidence. The Tribunal found the Collector (Appeals) decision well-reasoned and based on substantial evidence, thus no further remand was warranted. en-us Sat, 03 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80431 The Tribunal upheld the Collector of Customs (Appeals) findings and dismissed the revenue's appeal. It was determined that there was no mutuality of interest between Modi Xerox and Rank Xerox, leading to the assessment of invoice values under Section 14(1)(a) of the Customs Act, 1962. The loading of invoice values under Rule 8 of the Customs Valuation Rules, 1963 was deemed unjustified due to lack of evidence. The Tribunal found the Collector (Appeals) decision well-reasoned and based on substantial evidence, thus no further remand was warranted. Case-Laws Customs Sat, 03 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80431