https://www.taxtmi.com/caselaws?id=333273 The appeals regarding the enhancement of the value of Polished Porcelain Tiles based on NIDB data were allowed with consequential relief. The court found that the Revenue authorities did not provide sufficient evidence to justify the value enhancement, violating principles of Natural Justice. It was emphasized that comparisons should be made with truly comparable imports, and reliance solely on NIDB data was insufficient. The judgment set aside the impugned orders, highlighting the necessity of clear evidence and proper justification for value enhancements, ultimately ruling in favor of the appellants. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 06 Oct 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333273 The appeals regarding the enhancement of the value of Polished Porcelain Tiles based on NIDB data were allowed with consequential relief. The court found that the Revenue authorities did not provide sufficient evidence to justify the value enhancement, violating principles of Natural Justice. It was emphasized that comparisons should be made with truly comparable imports, and reliance solely on NIDB data was insufficient. The judgment set aside the impugned orders, highlighting the necessity of clear evidence and proper justification for value enhancements, ultimately ruling in favor of the appellants. Case-Laws Customs Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333273