https://www.taxtmi.com/caselaws?id=261262 The Tribunal upheld the decision to set aside the Order-in-Original that enhanced the declared value of goods, ruling in favor of the appellant against Revenue. The Tribunal emphasized the necessity of a speaking order and compliance with directions issued by the Commissioner (Appeals) for any enhancements to declared value. It highlighted the importance of legally permissible methods and adherence to Valuation Rules when obtaining importer consent for value enhancements. The lack of specific details and justifications based on Valuation Rules for the enhancement led to the rejection of the appeal and the unsustainable nature of the Order-in-Original. en-us Wed, 06 May 2015 00:00:00 +0530 Tue, 07 Jul 2015 06:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261262 The Tribunal upheld the decision to set aside the Order-in-Original that enhanced the declared value of goods, ruling in favor of the appellant against Revenue. The Tribunal emphasized the necessity of a speaking order and compliance with directions issued by the Commissioner (Appeals) for any enhancements to declared value. It highlighted the importance of legally permissible methods and adherence to Valuation Rules when obtaining importer consent for value enhancements. The lack of specific details and justifications based on Valuation Rules for the enhancement led to the rejection of the appeal and the unsustainable nature of the Order-in-Original. Case-Laws Customs Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261262