https://www.taxtmi.com/caselaws?id=179126 The Tribunal rejected the Revenue's appeals regarding undervaluation of imported knitted fabric, citing lack of new evidence and consistent rulings favoring the respondents, particularly in a case involving Artex Textiles Pvt. Ltd. The Commissioner (Appeals) decision was upheld based on the absence of proof to challenge the transaction value and the reliance on previous Tribunal and Supreme Court judgments. The issue was deemed settled, emphasizing the importance of evidentiary support in such cases. en-us Thu, 25 Jul 2013 00:00:00 +0530 Mon, 18 Dec 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179126 The Tribunal rejected the Revenue's appeals regarding undervaluation of imported knitted fabric, citing lack of new evidence and consistent rulings favoring the respondents, particularly in a case involving Artex Textiles Pvt. Ltd. The Commissioner (Appeals) decision was upheld based on the absence of proof to challenge the transaction value and the reliance on previous Tribunal and Supreme Court judgments. The issue was deemed settled, emphasizing the importance of evidentiary support in such cases. Case-Laws Customs Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179126