https://www.taxtmi.com/caselaws?id=91039 The tribunal set aside the order enhancing the declared value of imported rechargeable Lead Acid batteries based solely on a quotation, ruling in favor of the appellant. The tribunal found that the quotation lacked concrete evidence of implementation or relevance to Indian imports, distinguishing the case from precedents cited by the department. Consequently, the appeal was allowed, providing consequential relief to the appellants in line with established principles requiring substantial evidence to justify value enhancement. en-us Wed, 13 Jan 1988 00:00:00 +0530 Thu, 13 Oct 2011 14:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91039 The tribunal set aside the order enhancing the declared value of imported rechargeable Lead Acid batteries based solely on a quotation, ruling in favor of the appellant. The tribunal found that the quotation lacked concrete evidence of implementation or relevance to Indian imports, distinguishing the case from precedents cited by the department. Consequently, the appeal was allowed, providing consequential relief to the appellants in line with established principles requiring substantial evidence to justify value enhancement. Case-Laws Customs Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91039