https://www.taxtmi.com/caselaws?id=116871 The Tribunal ruled in favor of the appellant, setting aside the decision to enhance the assessable value of imported goods based on LME prices. It emphasized that the act of filing an appeal against the assessment constituted a valid form of protest, indicating disagreement with the authorities' decision. The Tribunal held that accepting the invoice value was appropriate in the absence of evidence to the contrary and that paying duty without protest did not validate the enhanced value. Ultimately, the appeal was allowed, overturning the decision to increase the value of imported goods solely based on LME prices. en-us Tue, 13 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116871 The Tribunal ruled in favor of the appellant, setting aside the decision to enhance the assessable value of imported goods based on LME prices. It emphasized that the act of filing an appeal against the assessment constituted a valid form of protest, indicating disagreement with the authorities' decision. The Tribunal held that accepting the invoice value was appropriate in the absence of evidence to the contrary and that paying duty without protest did not validate the enhanced value. Ultimately, the appeal was allowed, overturning the decision to increase the value of imported goods solely based on LME prices. Case-Laws Customs Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116871