https://www.taxtmi.com/caselaws?id=94157 The Tribunal upheld the Collector's decision to enhance the value of imported Crankshafts from Rs. 1600 to Rs. 4037.56, emphasizing the appellants' failure to challenge the invoice value or the comparability of the imported goods' value from West Germany. Due to the lack of dispute, the appeal was dismissed, underscoring the necessity of contesting evidence and raising objections timely in legal proceedings. en-us Tue, 25 Jun 1991 00:00:00 +0530 Sat, 19 Nov 2011 15:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94157 The Tribunal upheld the Collector's decision to enhance the value of imported Crankshafts from Rs. 1600 to Rs. 4037.56, emphasizing the appellants' failure to challenge the invoice value or the comparability of the imported goods' value from West Germany. Due to the lack of dispute, the appeal was dismissed, underscoring the necessity of contesting evidence and raising objections timely in legal proceedings. Case-Laws Customs Tue, 25 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94157