https://www.taxtmi.com/caselaws?id=2006 The Appellate Tribunal CESTAT affirmed the decision of the Commissioner (Appeals) regarding the declaration and amendment of values for fuel oil and diesel oil in a bill of entry. The Commissioner (Appeals) upheld the prices based on specific rates and evidence provided, deeming the original values approximate and not reflective of actual transaction prices. The Tribunal found the Commissioner (Appeals)'s decision legally sustainable, dismissing the Department's appeal for lack of evidence supporting higher import prices. en-us Wed, 20 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2006 The Appellate Tribunal CESTAT affirmed the decision of the Commissioner (Appeals) regarding the declaration and amendment of values for fuel oil and diesel oil in a bill of entry. The Commissioner (Appeals) upheld the prices based on specific rates and evidence provided, deeming the original values approximate and not reflective of actual transaction prices. The Tribunal found the Commissioner (Appeals)'s decision legally sustainable, dismissing the Department's appeal for lack of evidence supporting higher import prices. Case-Laws Customs Wed, 20 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2006