https://www.taxtmi.com/caselaws?id=114343 The Appellate Tribunal set aside the Order-in-appeal by the Commissioner of Customs (Appeals), New Delhi, which had enhanced the declared value of imported acrylic sheets from US $450 PMT to US $700 PMT. The Tribunal found the enhancement unsupported by evidence and overturned the decision, ruling in favor of the Appellants based on the lack of a valid basis for the value increase and the absence of concrete proof to justify the customs authorities' action. en-us Mon, 05 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114343 The Appellate Tribunal set aside the Order-in-appeal by the Commissioner of Customs (Appeals), New Delhi, which had enhanced the declared value of imported acrylic sheets from US $450 PMT to US $700 PMT. The Tribunal found the enhancement unsupported by evidence and overturned the decision, ruling in favor of the Appellants based on the lack of a valid basis for the value increase and the absence of concrete proof to justify the customs authorities' action. Case-Laws Customs Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114343