https://www.taxtmi.com/caselaws?id=245949 The Tribunal upheld the Commissioner (Appeals) decision regarding the increase in the assessed value of imported goods, rejecting the Revenue's appeal. The Tribunal found the rejection of transaction value without evidence unjustified, emphasizing the uniqueness of old and used computers compared to contemporaneous imports. The appeal focused solely on the assessable value, affirming the appealability of the assessment order on the Bill of Entry. Ultimately, the Tribunal deemed the Commissioner (Appeals) order legal and proper, dismissing the Revenue's appeal due to insufficient evidence challenging the transaction value's genuineness. en-us Tue, 15 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245949 The Tribunal upheld the Commissioner (Appeals) decision regarding the increase in the assessed value of imported goods, rejecting the Revenue's appeal. The Tribunal found the rejection of transaction value without evidence unjustified, emphasizing the uniqueness of old and used computers compared to contemporaneous imports. The appeal focused solely on the assessable value, affirming the appealability of the assessment order on the Bill of Entry. Ultimately, the Tribunal deemed the Commissioner (Appeals) order legal and proper, dismissing the Revenue's appeal due to insufficient evidence challenging the transaction value's genuineness. Case-Laws Central Excise Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245949