https://www.taxtmi.com/caselaws?id=256335 The Tribunal allowed the appeals, setting aside an order enhancing the assessable value under Sec. 14(1) of the Customs Act, 1962. The Tribunal found that the department's action was not legally sustainable as the contemporaneous import prices used were not based on comparable data and involved significantly higher quantities from the appellants' own imports. The lack of contemporaneous import data and disproportionate quantities in the comparable imports led to the decision in favor of the appellants, resulting in the impugned order being set aside. en-us Mon, 25 Mar 2013 00:00:00 +0530 Tue, 10 Feb 2015 08:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256335 The Tribunal allowed the appeals, setting aside an order enhancing the assessable value under Sec. 14(1) of the Customs Act, 1962. The Tribunal found that the department's action was not legally sustainable as the contemporaneous import prices used were not based on comparable data and involved significantly higher quantities from the appellants' own imports. The lack of contemporaneous import data and disproportionate quantities in the comparable imports led to the decision in favor of the appellants, resulting in the impugned order being set aside. Case-Laws Customs Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256335