https://www.taxtmi.com/caselaws?id=172293 Enhanced valuation of imported goods could not be sustained without evidence of extra money flow-back to the supplier. Where the record showed no such additional consideration, the declared invoice value was required to be accepted as the transaction value, and the connected confiscation and penalty could not stand. On the identical factual matrix, the Tribunal had already rejected the valuation enhancement for lack of evidence of any extra payment, and that reasoning was applied again, resulting in setting aside of the impugned order and consequential relief to the importers. en-us Wed, 11 Aug 2010 00:00:00 +0530 Tue, 18 Aug 2015 17:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172293 Enhanced valuation of imported goods could not be sustained without evidence of extra money flow-back to the supplier. Where the record showed no such additional consideration, the declared invoice value was required to be accepted as the transaction value, and the connected confiscation and penalty could not stand. On the identical factual matrix, the Tribunal had already rejected the valuation enhancement for lack of evidence of any extra payment, and that reasoning was applied again, resulting in setting aside of the impugned order and consequential relief to the importers. Case-Laws Customs Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172293