https://www.taxtmi.com/caselaws?id=218349 The Tribunal ruled in favor of the appellant, setting aside the impugned order and providing consequential relief. The appellant successfully proved that the country of origin was China, based on supplier letters. The Tribunal found the value loading on imported goods unjustified, as the goods were of China origin and the contemporaneous imports at Chennai Port were not comparable. The appellant's argument that goods imported at JNPT Port were not considered by the authorities was accepted. Consequently, the Tribunal allowed the appeal, rejecting the loading of value and allegations of undervaluation. en-us Wed, 13 Jun 2012 00:00:00 +0530 Wed, 09 Jan 2013 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218349 The Tribunal ruled in favor of the appellant, setting aside the impugned order and providing consequential relief. The appellant successfully proved that the country of origin was China, based on supplier letters. The Tribunal found the value loading on imported goods unjustified, as the goods were of China origin and the contemporaneous imports at Chennai Port were not comparable. The appellant's argument that goods imported at JNPT Port were not considered by the authorities was accepted. Consequently, the Tribunal allowed the appeal, rejecting the loading of value and allegations of undervaluation. Case-Laws Customs Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218349