https://www.taxtmi.com/caselaws?id=107357 The Tribunal allowed the appeal filed by M/s. Viva Electronics, challenging the enhancement of the assessable value of imported Cordless Telephones. The Tribunal ruled in favor of the Appellants, emphasizing discrepancies in the manufacturer's quotation and the lack of evidence to support the increase in value. The decision considered legal precedents cited by both parties, ultimately concluding that the Revenue had not sufficiently justified the enhanced value, leading to the appeal being allowed. en-us Tue, 14 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107357 The Tribunal allowed the appeal filed by M/s. Viva Electronics, challenging the enhancement of the assessable value of imported Cordless Telephones. The Tribunal ruled in favor of the Appellants, emphasizing discrepancies in the manufacturer's quotation and the lack of evidence to support the increase in value. The decision considered legal precedents cited by both parties, ultimately concluding that the Revenue had not sufficiently justified the enhanced value, leading to the appeal being allowed. Case-Laws Customs Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107357