https://www.taxtmi.com/highlights?id=26437 Enhancement in value of goods - Revenue has not also explained why Rule 5 and 6 which relate to similar or identical goods should not have been considered when the appellant have given the price of contemporaneous goods - Even if the contemporaneous goods do not indicate the brand, it was duty of Revenue to examine documents relating to contemporaneous imports but it failed to do so - AT en-us Thu, 17 Dec 2015 06:54:50 +0530 Thu, 17 Dec 2015 06:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26437 Enhancement in value of goods - Revenue has not also explained why Rule 5 and 6 which relate to similar or identical goods should not have been considered when the appellant have given the price of contemporaneous goods - Even if the contemporaneous goods do not indicate the brand, it was duty of Revenue to examine documents relating to contemporaneous imports but it failed to do so - AT Highlights Customs Thu, 17 Dec 2015 06:54:50 +0530 https://www.taxtmi.com/highlights?id=26437