https://www.taxtmi.com/caselaws?id=124417 The appellate tribunal set aside the Commissioner (Appeals) order enhancing the declared value of goods by the respondent to USD 0.6 per kg, reinstating the original assessment. The tribunal found that the dispute before the adjudicating authority pertained to the import of goods without a specific license, not the valuation. As the valuation issue was not raised during adjudication, the Commissioner (Appeals) erred in enhancing the value. The appeals by the Revenue were allowed, clarifying the distinction between import licensing and valuation matters and resolving the dispute in favor of the Revenue. en-us Thu, 24 Jul 2008 00:00:00 +0530 Sat, 29 Sep 2012 10:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124417 The appellate tribunal set aside the Commissioner (Appeals) order enhancing the declared value of goods by the respondent to USD 0.6 per kg, reinstating the original assessment. The tribunal found that the dispute before the adjudicating authority pertained to the import of goods without a specific license, not the valuation. As the valuation issue was not raised during adjudication, the Commissioner (Appeals) erred in enhancing the value. The appeals by the Revenue were allowed, clarifying the distinction between import licensing and valuation matters and resolving the dispute in favor of the Revenue. Case-Laws Customs Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124417