https://www.taxtmi.com/caselaws?id=107368 The Tribunal set aside the Commissioner of Customs' decision to enhance the assessable value of imported electronic components based on questionable letters from traders. The appellants successfully argued that the declared value was supported by invoices and evidence of stock lot importation at lower prices. The Tribunal found the letters unreliable and accepted the appellants' evidence of contemporaneous imports at the declared price, leading to the appeal being allowed with consequential relief and no penalties imposed. en-us Tue, 04 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107368 The Tribunal set aside the Commissioner of Customs' decision to enhance the assessable value of imported electronic components based on questionable letters from traders. The appellants successfully argued that the declared value was supported by invoices and evidence of stock lot importation at lower prices. The Tribunal found the letters unreliable and accepted the appellants' evidence of contemporaneous imports at the declared price, leading to the appeal being allowed with consequential relief and no penalties imposed. Case-Laws Customs Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107368