https://www.taxtmi.com/caselaws?id=252876 Enhancement of the declared customs value for cooker hoods imported in SKD condition was held unwarranted where the importer was registered with the Central Excise department and paid excise duty on the manufactured goods. The factual finding that the parts were sold and packed in SKD condition was not shown to be infirm, so valuation enhancement could not be justified on that basis. The Revenue's challenge therefore failed and the order setting aside the enhancement was left undisturbed. en-us Thu, 06 Mar 2014 00:00:00 +0530 Thu, 06 Nov 2014 10:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252876 Enhancement of the declared customs value for cooker hoods imported in SKD condition was held unwarranted where the importer was registered with the Central Excise department and paid excise duty on the manufactured goods. The factual finding that the parts were sold and packed in SKD condition was not shown to be infirm, so valuation enhancement could not be justified on that basis. The Revenue's challenge therefore failed and the order setting aside the enhancement was left undisturbed. Case-Laws Customs Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252876