https://www.taxtmi.com/caselaws?id=124374 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal by the respondent regarding the valuation of imported goods. The Commissioner (Appeals) set aside the order enhancing the value of goods based on contemporaneous imports from Thailand, emphasizing the need for identical goods in quality, time-frame, and country of origin for comparison. The Tribunal rejected the Revenue's argument that goods from Thailand were contemporaneous with those from Laos, highlighting the importance of the country of origin, ultimately dismissing the Revenue's appeal and affirming the decision to set aside the order increasing the value of the imported goods. en-us Mon, 31 Mar 2008 00:00:00 +0530 Fri, 28 Sep 2012 15:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124374 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal by the respondent regarding the valuation of imported goods. The Commissioner (Appeals) set aside the order enhancing the value of goods based on contemporaneous imports from Thailand, emphasizing the need for identical goods in quality, time-frame, and country of origin for comparison. The Tribunal rejected the Revenue's argument that goods from Thailand were contemporaneous with those from Laos, highlighting the importance of the country of origin, ultimately dismissing the Revenue's appeal and affirming the decision to set aside the order increasing the value of the imported goods. Case-Laws Customs Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124374