https://www.taxtmi.com/caselaws?id=108869 The Tribunal set aside the Commissioner of Customs' order loading the value of imported T.T. Balls based on contemporary import, ruling in favor of the appellant. The Tribunal found that the authorities erred in not considering the documentary evidence supporting the declared value provided by the appellant. It was revealed that the contemporaneous invoice used for loading was not relevant to the case, leading to an inflated value determination. The appellant's consistent dispute of the price loading and submission of supporting documents resulted in the Tribunal granting the appeal and providing all consequential reliefs. en-us Wed, 26 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108869 The Tribunal set aside the Commissioner of Customs' order loading the value of imported T.T. Balls based on contemporary import, ruling in favor of the appellant. The Tribunal found that the authorities erred in not considering the documentary evidence supporting the declared value provided by the appellant. It was revealed that the contemporaneous invoice used for loading was not relevant to the case, leading to an inflated value determination. The appellant's consistent dispute of the price loading and submission of supporting documents resulted in the Tribunal granting the appeal and providing all consequential reliefs. Case-Laws Customs Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108869