https://www.taxtmi.com/caselaws?id=253470 The Tribunal ruled in favor of the appellant in a case concerning the valuation of imported HCG 3 mm strip and LH 3 mm strip. The dispute arose when the Deputy Commissioner rejected the declared value, citing higher values of similar goods imported elsewhere. Despite the appellant's explanations on quantity and packaging differences, the lower authorities did not adequately consider these factors. The Tribunal found in favor of the appellant, emphasizing the lack of evidence supporting the claim that the goods were identical and granting a stay against recovery during the appeal process. en-us Fri, 12 Sep 2014 00:00:00 +0530 Tue, 25 Nov 2014 11:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253470 The Tribunal ruled in favor of the appellant in a case concerning the valuation of imported HCG 3 mm strip and LH 3 mm strip. The dispute arose when the Deputy Commissioner rejected the declared value, citing higher values of similar goods imported elsewhere. Despite the appellant's explanations on quantity and packaging differences, the lower authorities did not adequately consider these factors. The Tribunal found in favor of the appellant, emphasizing the lack of evidence supporting the claim that the goods were identical and granting a stay against recovery during the appeal process. Case-Laws Customs Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253470