https://www.taxtmi.com/caselaws?id=269343 The Appellate Tribunal rejected the Revenue's stay petition against the non-executable order of the Commissioner (Appeals) and proceeded to decide the appeal on the enhancement of value of imported Nylon Elastic Tape. The Commissioner (Appeals) set aside the enhancement, noting the lack of evidence and referencing similar bill of entries. The Revenue's appeal lacked evidence of excess payment by the importer and relied on inappropriate calculations. The Tribunal upheld the Commissioner's decision, emphasizing the importance of evidence and legal precedents in import valuation cases. en-us Mon, 29 Sep 2014 00:00:00 +0530 Sun, 13 Dec 2015 22:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269343 The Appellate Tribunal rejected the Revenue's stay petition against the non-executable order of the Commissioner (Appeals) and proceeded to decide the appeal on the enhancement of value of imported Nylon Elastic Tape. The Commissioner (Appeals) set aside the enhancement, noting the lack of evidence and referencing similar bill of entries. The Revenue's appeal lacked evidence of excess payment by the importer and relied on inappropriate calculations. The Tribunal upheld the Commissioner's decision, emphasizing the importance of evidence and legal precedents in import valuation cases. Case-Laws Customs Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269343