https://www.taxtmi.com/caselaws?id=116111 The Tribunal upheld the Commissioner of Appeals' decision to set aside the enhancement of imported goods' value in response to the Revenue's appeal. The Revenue's claim of higher value based on a market enquiry was dismissed as no specific enquiry was conducted for the second-hand and used goods imported by the respondent. The Tribunal found the loading of value based on different goods unsustainable due to lack of evidence provided by the Revenue, leading to the dismissal of the appeal. en-us Fri, 14 Jan 2005 00:00:00 +0530 Thu, 07 Jun 2012 13:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116111 The Tribunal upheld the Commissioner of Appeals' decision to set aside the enhancement of imported goods' value in response to the Revenue's appeal. The Revenue's claim of higher value based on a market enquiry was dismissed as no specific enquiry was conducted for the second-hand and used goods imported by the respondent. The Tribunal found the loading of value based on different goods unsustainable due to lack of evidence provided by the Revenue, leading to the dismissal of the appeal. Case-Laws Customs Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116111