https://www.taxtmi.com/caselaws?id=153614 The Appellate Tribunal CESTAT MUMBAI allowed the appeal filed by the department, overturning the Deputy Commissioner's decision to load 20% to the declared assessable value without following the relevant sub-rules. Despite the power to remand the case, the appellate authority chose to set aside the Deputy Commissioner's order and directed acceptance of the declared assessable value, citing non-application of mind. The Tribunal rejected the appeal, affirming the acceptance of declared assessable values in finalizing provisional assessments to streamline the process and avoid delays, in line with similar cases and to prevent multiplicity of proceedings. en-us Tue, 06 Oct 2009 00:00:00 +0530 Thu, 25 Jul 2013 17:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153614 The Appellate Tribunal CESTAT MUMBAI allowed the appeal filed by the department, overturning the Deputy Commissioner's decision to load 20% to the declared assessable value without following the relevant sub-rules. Despite the power to remand the case, the appellate authority chose to set aside the Deputy Commissioner's order and directed acceptance of the declared assessable value, citing non-application of mind. The Tribunal rejected the appeal, affirming the acceptance of declared assessable values in finalizing provisional assessments to streamline the process and avoid delays, in line with similar cases and to prevent multiplicity of proceedings. Case-Laws Customs Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153614