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    <title>2004 (3) TMI 526 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) in a dispute over the valuation of imported goods, where importers contested the enhancement of value from US $0.45 to US $0.60 per kg for old clothing. The Tribunal found the importers had the right to challenge the increase, citing lack of evidence and consistency with previous orders. Ultimately, the Tribunal rejected the appeals, affirming the transaction value of US $0.45 per kg and settling the valuation dispute.</description>
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    <pubDate>Thu, 18 Mar 2004 00:00:00 +0530</pubDate>
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      <title>2004 (3) TMI 526 - CESTAT,  MUMBAI</title>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) in a dispute over the valuation of imported goods, where importers contested the enhancement of value from US $0.45 to US $0.60 per kg for old clothing. The Tribunal found the importers had the right to challenge the increase, citing lack of evidence and consistency with previous orders. Ultimately, the Tribunal rejected the appeals, affirming the transaction value of US $0.45 per kg and settling the valuation dispute.</description>
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