https://www.taxtmi.com/caselaws?id=208352 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a dispute over the value of imported goods, ruling in favor of the respondents. The Tribunal emphasized that the transaction value cannot be rejected without clear evidence from the revenue department, and NIDB data alone is insufficient to enhance value without positive evidence. The Tribunal found that the importer's failure to submit the manufacturer's invoice or price list was not enough to justify enhancing the value. Consequently, the Revenue's appeal was rejected, and the Commissioner's decision was upheld. en-us Wed, 19 Oct 2011 00:00:00 +0530 Sat, 09 Nov 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208352 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a dispute over the value of imported goods, ruling in favor of the respondents. The Tribunal emphasized that the transaction value cannot be rejected without clear evidence from the revenue department, and NIDB data alone is insufficient to enhance value without positive evidence. The Tribunal found that the importer's failure to submit the manufacturer's invoice or price list was not enough to justify enhancing the value. Consequently, the Revenue's appeal was rejected, and the Commissioner's decision was upheld. Case-Laws Customs Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208352