https://www.taxtmi.com/caselaws?id=81833 The Tribunal ruled in favor of the importer in a case concerning the enhancement of the value of imported industrial sewing machine needles. It was found that there was no unqualified agreement by the importer to accept the enhanced value proposed by the department. The importer was not estopped from claiming the transaction value as the assessable value, and the department failed to prove that similar goods were imported at a higher price. As a result, the importer's appeal was allowed, and the department's appeal was dismissed, with no penalty or confiscation of goods imposed. en-us Tue, 24 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81833 The Tribunal ruled in favor of the importer in a case concerning the enhancement of the value of imported industrial sewing machine needles. It was found that there was no unqualified agreement by the importer to accept the enhanced value proposed by the department. The importer was not estopped from claiming the transaction value as the assessable value, and the department failed to prove that similar goods were imported at a higher price. As a result, the importer's appeal was allowed, and the department's appeal was dismissed, with no penalty or confiscation of goods imposed. Case-Laws Customs Tue, 24 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81833