https://www.taxtmi.com/caselaws?id=87165 The Tribunal allowed the department's appeal, remanding the matter back for de novo decision based on existing records and averments. The rejection of declared prices and the notional addition of freight were not adequately supported, leading to the appeal's allowance. The values were enhanced, and penalties were imposed, but the Collector (Appeals) set aside the order-in-original, accepting the declared values. The Additional Collector erred in not passing a new order on merits and focusing on quantity discounts not applicable to the importers. The justification for value enhancement lacked a strong basis, with a percentage difference of about 19-20%. en-us Tue, 27 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87165 The Tribunal allowed the department's appeal, remanding the matter back for de novo decision based on existing records and averments. The rejection of declared prices and the notional addition of freight were not adequately supported, leading to the appeal's allowance. The values were enhanced, and penalties were imposed, but the Collector (Appeals) set aside the order-in-original, accepting the declared values. The Additional Collector erred in not passing a new order on merits and focusing on quantity discounts not applicable to the importers. The justification for value enhancement lacked a strong basis, with a percentage difference of about 19-20%. Case-Laws Customs Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87165