https://www.taxtmi.com/caselaws?id=267222 The Tribunal partially allowed the appeal in a customs valuation dispute involving imported CT scanner machines. The Tribunal upheld the appellant's challenge to the enhanced value proposed by Revenue post-consent, emphasizing the significance of consented values and principles of natural justice. While the valuation was upheld, confiscation and penalty were set aside due to lack of consent and violation of natural justice principles. The judgment highlights the importance of burden of proof and adherence to legal principles in customs valuation disputes. en-us Fri, 28 Aug 2015 00:00:00 +0530 Sat, 09 Jan 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267222 The Tribunal partially allowed the appeal in a customs valuation dispute involving imported CT scanner machines. The Tribunal upheld the appellant's challenge to the enhanced value proposed by Revenue post-consent, emphasizing the significance of consented values and principles of natural justice. While the valuation was upheld, confiscation and penalty were set aside due to lack of consent and violation of natural justice principles. The judgment highlights the importance of burden of proof and adherence to legal principles in customs valuation disputes. Case-Laws Customs Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267222