https://www.taxtmi.com/caselaws?id=3116 The Tribunal upheld the authorities' decision to enhance the valuation of imported Furnace Oil due to discrepancies in loading dates, supported by evidence from ship records. The appellant's reliance on a previous Tribunal decision was deemed irrelevant. The judgment emphasizes the importance of accurate valuation based on reliable documentation and contemporaneous transactions in international trade, highlighting the need for consistency and transparency in determining assessable values of imported goods. en-us Tue, 20 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3116 The Tribunal upheld the authorities' decision to enhance the valuation of imported Furnace Oil due to discrepancies in loading dates, supported by evidence from ship records. The appellant's reliance on a previous Tribunal decision was deemed irrelevant. The judgment emphasizes the importance of accurate valuation based on reliable documentation and contemporaneous transactions in international trade, highlighting the need for consistency and transparency in determining assessable values of imported goods. Case-Laws Customs Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3116