https://www.taxtmi.com/caselaws?id=155546 The Tribunal upheld the decision of the learned First Appellate Authority in a case involving the determination of assessable value in imports made through different invoices. The Revenue's appeals were rejected as the Tribunal found insufficient evidence to support the challenge, emphasizing the necessity of a clear basis for valuation determination in the absence of a show cause notice and recorded adjudication order. The Tribunal declined to interfere, highlighting the lack of material contradicting the first appellate order and the inadequacy of NIDB data as the sole basis for enhancing the assessable value. en-us Mon, 07 Dec 2009 00:00:00 +0530 Tue, 30 May 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155546 The Tribunal upheld the decision of the learned First Appellate Authority in a case involving the determination of assessable value in imports made through different invoices. The Revenue's appeals were rejected as the Tribunal found insufficient evidence to support the challenge, emphasizing the necessity of a clear basis for valuation determination in the absence of a show cause notice and recorded adjudication order. The Tribunal declined to interfere, highlighting the lack of material contradicting the first appellate order and the inadequacy of NIDB data as the sole basis for enhancing the assessable value. Case-Laws Customs Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155546