https://www.taxtmi.com/caselaws?id=239421 The Tribunal rejected the Revenue's stay petition and upheld the Commissioner (Appeals) decision, which overturned the adjudication authority's order to increase the value of imported fabrics due to suspected undervaluation. The Tribunal emphasized the need for physical samples or identical parameters when comparing goods and highlighted the potential for unjust results when relying solely on database entries without proper specification. As a result, the refund of excess duty paid was not stayed, and the original decision stood in favor of the respondent. en-us Mon, 25 Feb 2013 00:00:00 +0530 Wed, 13 Nov 2013 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239421 The Tribunal rejected the Revenue's stay petition and upheld the Commissioner (Appeals) decision, which overturned the adjudication authority's order to increase the value of imported fabrics due to suspected undervaluation. The Tribunal emphasized the need for physical samples or identical parameters when comparing goods and highlighted the potential for unjust results when relying solely on database entries without proper specification. As a result, the refund of excess duty paid was not stayed, and the original decision stood in favor of the respondent. Case-Laws Customs Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239421