https://www.taxtmi.com/caselaws?id=210900 The case involved a dispute regarding the loading of value on imports under the Customs Valuation Rules, 1963. The Collector (Appeal) found a violation of natural justice due to lack of evidence supporting the loading of 10% over the invoice value. The Asst. Commissioner's subsequent order was challenged by the respondents, leading to the Commissioner (Appeals) setting it aside as non-maintainable. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal due to the lack of documentary evidence supporting their challenge against the Commissioner's order. en-us Tue, 05 Apr 2011 00:00:00 +0530 Thu, 23 Feb 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210900 The case involved a dispute regarding the loading of value on imports under the Customs Valuation Rules, 1963. The Collector (Appeal) found a violation of natural justice due to lack of evidence supporting the loading of 10% over the invoice value. The Asst. Commissioner's subsequent order was challenged by the respondents, leading to the Commissioner (Appeals) setting it aside as non-maintainable. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal due to the lack of documentary evidence supporting their challenge against the Commissioner's order. Case-Laws Customs Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210900