https://www.taxtmi.com/caselaws?id=101878 The Tribunal set aside the impugned order, allowing the appeal. It emphasized that the enhancement of value must be based on concrete evidence of contemporaneous imports and not merely on quotations or coerced admissions. The penalties and confiscation orders were also set aside, reinforcing the need for thorough and fair investigations in customs valuation matters. en-us Fri, 21 Dec 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101878 The Tribunal set aside the impugned order, allowing the appeal. It emphasized that the enhancement of value must be based on concrete evidence of contemporaneous imports and not merely on quotations or coerced admissions. The penalties and confiscation orders were also set aside, reinforcing the need for thorough and fair investigations in customs valuation matters. Case-Laws Customs Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101878