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    <title>2005 (12) TMI 373 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=117172</link>
    <description>The Tribunal ruled in favor of the appellant, setting aside the enhanced assessment of imported PVC flooring from the U.K. The Tribunal found that the alert notice from the Directorate of Valuation did not apply to the appellant&#039;s import, justifying the reversal of the enhanced value. It emphasized that the appellant&#039;s acceptance at clearance did not prevent challenging the valuation, as filing an appeal indicated dissatisfaction with the assessment. Therefore, the Tribunal allowed the appeal, highlighting the appellant&#039;s right to dispute an incorrect valuation despite clearance acceptance to avoid additional costs.</description>
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    <pubDate>Fri, 16 Dec 2005 00:00:00 +0530</pubDate>
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      <title>2005 (12) TMI 373 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117172</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the enhanced assessment of imported PVC flooring from the U.K. The Tribunal found that the alert notice from the Directorate of Valuation did not apply to the appellant&#039;s import, justifying the reversal of the enhanced value. It emphasized that the appellant&#039;s acceptance at clearance did not prevent challenging the valuation, as filing an appeal indicated dissatisfaction with the assessment. Therefore, the Tribunal allowed the appeal, highlighting the appellant&#039;s right to dispute an incorrect valuation despite clearance acceptance to avoid additional costs.</description>
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      <pubDate>Fri, 16 Dec 2005 00:00:00 +0530</pubDate>
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