https://www.taxtmi.com/caselaws?id=339780 The Tribunal ruled in favor of the appellant, holding that the value of imported goods cannot be enhanced based on alerts, circulars, or assessed bills of entry without rejecting the transaction value under Section 14 of the Customs Act. The Tribunal emphasized the importance of considering the declared value as the transaction value for proper valuation of imported goods. The impugned orders were set aside, and the appeals were allowed with consequential relief, if any. en-us Wed, 11 Jan 2017 00:00:00 +0530 Tue, 07 Mar 2017 09:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339780 The Tribunal ruled in favor of the appellant, holding that the value of imported goods cannot be enhanced based on alerts, circulars, or assessed bills of entry without rejecting the transaction value under Section 14 of the Customs Act. The Tribunal emphasized the importance of considering the declared value as the transaction value for proper valuation of imported goods. The impugned orders were set aside, and the appeals were allowed with consequential relief, if any. Case-Laws Customs Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339780