https://www.taxtmi.com/caselaws?id=211927 The Appellate Tribunal CESTAT, New Delhi upheld the lower appellate authority's decision to set aside the loading of enhanced value on imported goods by the Revenue. The Tribunal found that the adjudicating authority had arbitrarily enhanced the value without proper evidence, violating principles of natural justice. The Tribunal noted the lack of evidentiary support for the enhancement and rejected the Revenue's appeal, ultimately affirming the lower appellate authority's decision. en-us Mon, 21 Feb 2011 00:00:00 +0530 Mon, 09 Apr 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211927 The Appellate Tribunal CESTAT, New Delhi upheld the lower appellate authority's decision to set aside the loading of enhanced value on imported goods by the Revenue. The Tribunal found that the adjudicating authority had arbitrarily enhanced the value without proper evidence, violating principles of natural justice. The Tribunal noted the lack of evidentiary support for the enhancement and rejected the Revenue's appeal, ultimately affirming the lower appellate authority's decision. Case-Laws Customs Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211927