https://www.taxtmi.com/caselaws?id=124274 The Tribunal upheld the order-in-appeal set aside the loading of assessable value on imported goods, including cameras, Polyester Coated Fabric, and rejected stock lot of PU Leather Cloth. The Commissioner (Appeals) decision was maintained due to the lack of clear and cogent evidence by the Revenue to support the loading, as required by law. The Tribunal noted that while marginal loading on some goods was common in international trade, the substantial loading on the rejected stock lot of PU Leather Cloth lacked sufficient justification. The Revenue's appeal was dismissed, emphasizing the absence of evidence to justify the loading of assessable value. en-us Fri, 25 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 14:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124274 The Tribunal upheld the order-in-appeal set aside the loading of assessable value on imported goods, including cameras, Polyester Coated Fabric, and rejected stock lot of PU Leather Cloth. The Commissioner (Appeals) decision was maintained due to the lack of clear and cogent evidence by the Revenue to support the loading, as required by law. The Tribunal noted that while marginal loading on some goods was common in international trade, the substantial loading on the rejected stock lot of PU Leather Cloth lacked sufficient justification. The Revenue's appeal was dismissed, emphasizing the absence of evidence to justify the loading of assessable value. Case-Laws Customs Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124274