https://www.taxtmi.com/caselaws?id=209932 The Tribunal ruled in favor of the appellants, setting aside the Revenue's attempt to enhance the assessable value and MRP declared. The Tribunal found the Revenue's actions lacked proper justification and evidence, emphasizing the importance of transaction value and specific circumstances of the imports. It was noted that the contemporaneous imports used for enhancement did not match, leading to the conclusion that the enhancement was unjustified. The decision underscores the necessity for substantive evidence and contemporaneous relevance in determining assessable value and MRP of imported goods. en-us Tue, 03 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209932 The Tribunal ruled in favor of the appellants, setting aside the Revenue's attempt to enhance the assessable value and MRP declared. The Tribunal found the Revenue's actions lacked proper justification and evidence, emphasizing the importance of transaction value and specific circumstances of the imports. It was noted that the contemporaneous imports used for enhancement did not match, leading to the conclusion that the enhancement was unjustified. The decision underscores the necessity for substantive evidence and contemporaneous relevance in determining assessable value and MRP of imported goods. Case-Laws Customs Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209932