https://www.taxtmi.com/caselaws?id=94561 The Tribunal ruled in favor of the appellant in a case concerning the valuation of imported headlamps for motor vehicles. The appellant contested the department's proposed increase in value based on discrepancies in the invoice and successfully argued that the goods were of German origin, not Swedish as claimed by the department. The Tribunal found that the department's reliance on a different invoice from a previous year and for a different model did not comply with valuation rules, leading to the appeal being allowed and the impugned order set aside. en-us Wed, 01 Mar 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94561 The Tribunal ruled in favor of the appellant in a case concerning the valuation of imported headlamps for motor vehicles. The appellant contested the department's proposed increase in value based on discrepancies in the invoice and successfully argued that the goods were of German origin, not Swedish as claimed by the department. The Tribunal found that the department's reliance on a different invoice from a previous year and for a different model did not comply with valuation rules, leading to the appeal being allowed and the impugned order set aside. Case-Laws Customs Wed, 01 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94561