https://www.taxtmi.com/caselaws?id=116907 The Tribunal set aside the Customs authorities' arbitrary enhancement of the imported Porcelain Ware's value from China, as no valid reasons were provided for the increase. The appellant's clearance of the goods without protest did not amount to acceptance of the enhanced value, preserving their right to challenge the assessment order. The Tribunal emphasized the necessity of a reasoned order for such enhancements and concluded that the order lacked a legal or factual basis. Consequently, the appeal was allowed in favor of the appellant, granting them the consequential relief. en-us Mon, 02 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 17:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116907 The Tribunal set aside the Customs authorities' arbitrary enhancement of the imported Porcelain Ware's value from China, as no valid reasons were provided for the increase. The appellant's clearance of the goods without protest did not amount to acceptance of the enhanced value, preserving their right to challenge the assessment order. The Tribunal emphasized the necessity of a reasoned order for such enhancements and concluded that the order lacked a legal or factual basis. Consequently, the appeal was allowed in favor of the appellant, granting them the consequential relief. Case-Laws Customs Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116907