https://www.taxtmi.com/caselaws?id=108442 The Tribunal set aside the order enhancing the value of imported Air Conditioners and imposing penalties, allowing all three appeals due to unreliable evidence and discrepancies in pricing. The Tribunal emphasized accepting the declared invoice value unless mutual interest was proven, highlighting flaws in the department's comparison with a previous import. It noted the lack of evidence of extra consideration and the unreliability of certain documents relied upon by the department, ultimately ruling in favor of the appellants and questioning the penalization of two of them in the order. en-us Fri, 07 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 15:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108442 The Tribunal set aside the order enhancing the value of imported Air Conditioners and imposing penalties, allowing all three appeals due to unreliable evidence and discrepancies in pricing. The Tribunal emphasized accepting the declared invoice value unless mutual interest was proven, highlighting flaws in the department's comparison with a previous import. It noted the lack of evidence of extra consideration and the unreliability of certain documents relied upon by the department, ultimately ruling in favor of the appellants and questioning the penalization of two of them in the order. Case-Laws Customs Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108442