https://www.taxtmi.com/caselaws?id=339264 The appellate tribunal upheld the first appellate authority's decision in a case concerning the enhancement of the value of imported goods. The tribunal emphasized that the lower authority failed to adequately consider an amendment to the payment schedule agreement, leading to an incorrect loading of the price. It was found that post-importation charges should not be included in the assessable value of the goods, as they were deemed separate from the value of the imported goods. The Department's appeal was rejected, affirming the decision to exclude these charges from the valuation. en-us Mon, 16 Jan 2017 00:00:00 +0530 Sat, 03 Feb 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339264 The appellate tribunal upheld the first appellate authority's decision in a case concerning the enhancement of the value of imported goods. The tribunal emphasized that the lower authority failed to adequately consider an amendment to the payment schedule agreement, leading to an incorrect loading of the price. It was found that post-importation charges should not be included in the assessable value of the goods, as they were deemed separate from the value of the imported goods. The Department's appeal was rejected, affirming the decision to exclude these charges from the valuation. Case-Laws Customs Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339264