https://www.taxtmi.com/caselaws?id=121298 Enhancement of assessable value under Rule 6 of the Customs Valuation Rules, 1988 read with Section 14 of the Customs Act, 1962 was not justified where the department relied on contemporaneous imports without proving that the cited imports were comparable stock lots. The appellate authority had already found that the relied-upon imports were not shown to be stock lots, and no evidentiary material was produced to support the claim that the discount was abnormal. A request for broader reappreciation of documents was beyond the ground raised. The declared value was therefore accepted and the enhancement was set aside. en-us Wed, 28 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 11:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121298 Enhancement of assessable value under Rule 6 of the Customs Valuation Rules, 1988 read with Section 14 of the Customs Act, 1962 was not justified where the department relied on contemporaneous imports without proving that the cited imports were comparable stock lots. The appellate authority had already found that the relied-upon imports were not shown to be stock lots, and no evidentiary material was produced to support the claim that the discount was abnormal. A request for broader reappreciation of documents was beyond the ground raised. The declared value was therefore accepted and the enhancement was set aside. Case-Laws Customs Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121298