https://www.taxtmi.com/caselaws?id=219093 The Tribunal upheld the Commissioner (Appeals)'s decision to assess the transaction value for 'Artificial marble' and rejected the Revenue's appeal to enhance the assessable value. Additionally, the Tribunal affirmed the rejection of the appellant's request for a detention certificate, agreeing with the Commissioner (Appeals) that the goods were not seized or detained as required by regulations. Both appeals were dismissed, maintaining the original decisions on the transaction value assessment and the denial of the detention certificate. en-us Mon, 26 Dec 2011 00:00:00 +0530 Mon, 01 Oct 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219093 The Tribunal upheld the Commissioner (Appeals)'s decision to assess the transaction value for 'Artificial marble' and rejected the Revenue's appeal to enhance the assessable value. Additionally, the Tribunal affirmed the rejection of the appellant's request for a detention certificate, agreeing with the Commissioner (Appeals) that the goods were not seized or detained as required by regulations. Both appeals were dismissed, maintaining the original decisions on the transaction value assessment and the denial of the detention certificate. Case-Laws Customs Mon, 26 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219093