https://www.taxtmi.com/caselaws?id=115159 The tribunal set aside the enhanced value of imported goods based on contemporaneous imports, ruling in favor of the appellants. The lack of comparability between the goods, differences in import timelines and sources, and unique characteristics of the imports led to the decision. The tribunal emphasized the importance of establishing comparability and considering specific import details before enhancing value based on contemporaneous imports, potentially entitling the appellants to consequential relief. en-us Thu, 09 Dec 2004 00:00:00 +0530 Thu, 24 May 2012 13:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115159 The tribunal set aside the enhanced value of imported goods based on contemporaneous imports, ruling in favor of the appellants. The lack of comparability between the goods, differences in import timelines and sources, and unique characteristics of the imports led to the decision. The tribunal emphasized the importance of establishing comparability and considering specific import details before enhancing value based on contemporaneous imports, potentially entitling the appellants to consequential relief. Case-Laws Customs Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115159