https://www.taxtmi.com/caselaws?id=210154 The Tribunal upheld the enhancement of value for marble blocks imported from Turkey, as the importer failed to provide sufficient evidence to support their claim and the declared value was based on earlier imports by other importers. Additionally, the Tribunal dismissed the Revenue's appeal regarding redemption fines and penalties imposed on the importer, citing a Supreme Court decision upholding similar fines in a related case. The lack of documentary evidence, particularly the absence of a bill of entry, weakened the importer's position in challenging the value enhancement for Turkish marble. en-us Wed, 18 May 2011 00:00:00 +0530 Mon, 26 Nov 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210154 The Tribunal upheld the enhancement of value for marble blocks imported from Turkey, as the importer failed to provide sufficient evidence to support their claim and the declared value was based on earlier imports by other importers. Additionally, the Tribunal dismissed the Revenue's appeal regarding redemption fines and penalties imposed on the importer, citing a Supreme Court decision upholding similar fines in a related case. The lack of documentary evidence, particularly the absence of a bill of entry, weakened the importer's position in challenging the value enhancement for Turkish marble. Case-Laws Customs Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210154