https://www.taxtmi.com/highlights?id=30634 Valuation - arbitrary enhancement of the value of import goods - 100% EOU - There is no case that the respondent has paid any extra consideration to the foreign supplier. The department has also not made out a case that any contemporaneous import exists - No demand can be made - AT en-us Fri, 05 Aug 2016 17:32:51 +0530 Fri, 05 Aug 2016 17:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30634 Valuation - arbitrary enhancement of the value of import goods - 100% EOU - There is no case that the respondent has paid any extra consideration to the foreign supplier. The department has also not made out a case that any contemporaneous import exists - No demand can be made - AT Highlights Customs Fri, 05 Aug 2016 17:32:51 +0530 https://www.taxtmi.com/highlights?id=30634