https://www.taxtmi.com/caselaws?id=265270 The Tribunal set aside the impugned order passed by the Commissioner (Appeals) regarding the amendment of the invoice value under section 149 of the Customs Act, 1962. The case involved an EOU importing machineries with a disputed value declaration. The Tribunal found no mis-declaration or intention to evade duty based on the procurement certificate and payment terms, deeming the demand for differential duty unsustainable. Consequently, the appeal was allowed in favor of the appellant. en-us Wed, 08 Jul 2015 00:00:00 +0530 Fri, 09 Oct 2015 07:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265270 The Tribunal set aside the impugned order passed by the Commissioner (Appeals) regarding the amendment of the invoice value under section 149 of the Customs Act, 1962. The case involved an EOU importing machineries with a disputed value declaration. The Tribunal found no mis-declaration or intention to evade duty based on the procurement certificate and payment terms, deeming the demand for differential duty unsustainable. Consequently, the appeal was allowed in favor of the appellant. Case-Laws Customs Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265270