https://www.taxtmi.com/caselaws?id=90694 The Appellate Tribunal CEGAT, Mumbai, ruled in favor of the appellant, setting aside the decision of the lower authorities regarding the enhancement of the value of imported goods. The Tribunal concluded that the goods imported by the appellant were not identical to those of another importer, rejecting the comparison for valuation purposes. Additionally, the Tribunal found the appellant entitled to the benefit of the second proviso to Rule 9(2) of the Customs Valuation Rules, allowing the appeal and providing consequential relief in accordance with the law. en-us Tue, 29 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 18:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90694 The Appellate Tribunal CEGAT, Mumbai, ruled in favor of the appellant, setting aside the decision of the lower authorities regarding the enhancement of the value of imported goods. The Tribunal concluded that the goods imported by the appellant were not identical to those of another importer, rejecting the comparison for valuation purposes. Additionally, the Tribunal found the appellant entitled to the benefit of the second proviso to Rule 9(2) of the Customs Valuation Rules, allowing the appeal and providing consequential relief in accordance with the law. Case-Laws Customs Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90694