https://www.taxtmi.com/caselaws?id=241687 The appeals were allowed by the Tribunal based on the majority decision, which set aside the enhanced assessable value and penalties imposed by the adjudicating authority. The Tribunal relied on the precedent of H.K. International, finding the evidence insufficient to justify the enhancements. The detailed investigation and technical reports were not considered enough to override the declared transaction value without corroborative evidence of deliberate undervaluation. en-us Thu, 14 Jan 2016 00:00:00 +0530 Sat, 13 Feb 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241687 The appeals were allowed by the Tribunal based on the majority decision, which set aside the enhanced assessable value and penalties imposed by the adjudicating authority. The Tribunal relied on the precedent of H.K. International, finding the evidence insufficient to justify the enhancements. The detailed investigation and technical reports were not considered enough to override the declared transaction value without corroborative evidence of deliberate undervaluation. Case-Laws Customs Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241687