https://www.taxtmi.com/caselaws?id=108372 The Appellate Tribunal set aside the Order-in-Appeal confirming the enhancement of the declared value of goods from USD 1315 to USD 1850 per MT. The Tribunal found the lower authority's basis for enhancement flawed due to incomparable import quantities. The appellants were directed to provide documentation to verify the contracted import quantity. Subsequent imports accepted at a lower value supported the reasonableness of the declared value. The matter was remanded for fresh consideration by the original authority. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108372 The Appellate Tribunal set aside the Order-in-Appeal confirming the enhancement of the declared value of goods from USD 1315 to USD 1850 per MT. The Tribunal found the lower authority's basis for enhancement flawed due to incomparable import quantities. The appellants were directed to provide documentation to verify the contracted import quantity. Subsequent imports accepted at a lower value supported the reasonableness of the declared value. The matter was remanded for fresh consideration by the original authority. Case-Laws Customs Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108372