https://www.taxtmi.com/caselaws?id=330285 The judgment in the case involved the rejection of the declared value of imported goods by the Special Valuation Branch (SVB) and the addition of fees towards design, validation, and machine installation to the assessable value under Customs Valuation Rules. Both the appellant-revenue and respondent-importer appealed the SVB order, with the lower appellate authority setting aside the addition of value on the goods. The Revenue contended that the case should have been remanded back to the Lower Adjudicating Authority. However, the Commissioner (Appeals) upheld the decision of the Appellate Authority, emphasizing the importance of thorough examination and verification of documents in such cases. en-us Thu, 14 Jul 2016 00:00:00 +0530 Sat, 07 Jan 2017 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330285 The judgment in the case involved the rejection of the declared value of imported goods by the Special Valuation Branch (SVB) and the addition of fees towards design, validation, and machine installation to the assessable value under Customs Valuation Rules. Both the appellant-revenue and respondent-importer appealed the SVB order, with the lower appellate authority setting aside the addition of value on the goods. The Revenue contended that the case should have been remanded back to the Lower Adjudicating Authority. However, the Commissioner (Appeals) upheld the decision of the Appellate Authority, emphasizing the importance of thorough examination and verification of documents in such cases. Case-Laws Customs Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330285