https://www.taxtmi.com/caselaws?id=110415 The Tribunal dismissed the appeal challenging the loading of value of Iranian Pistachios with Shell imported under a Bill of Entry. The appellant failed to prove that the initially declared value was lower and had been increased by Customs authorities. Discrepancies between the invoice date and the Bill of Entry further weakened the appellant's case. The Tribunal concluded that the appellant did not substantiate the alleged loading of value, leading to the dismissal of the appeal. en-us Tue, 09 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 16:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110415 The Tribunal dismissed the appeal challenging the loading of value of Iranian Pistachios with Shell imported under a Bill of Entry. The appellant failed to prove that the initially declared value was lower and had been increased by Customs authorities. Discrepancies between the invoice date and the Bill of Entry further weakened the appellant's case. The Tribunal concluded that the appellant did not substantiate the alleged loading of value, leading to the dismissal of the appeal. Case-Laws Customs Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110415