https://www.taxtmi.com/caselaws?id=340612 The Tribunal upheld the first appellate authority's decision, rejecting the Revenue's appeal. The first appellate authority had set aside the lower authority's order that enhanced the value of imported goods by 50% due to a perceived relationship between the importer and supplier. The Tribunal found that the Revenue failed to contest the factual findings and lacked merit in challenging the decision. Therefore, the impugned order was upheld, and the Revenue's appeal was rejected. en-us Tue, 07 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 07:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340612 The Tribunal upheld the first appellate authority's decision, rejecting the Revenue's appeal. The first appellate authority had set aside the lower authority's order that enhanced the value of imported goods by 50% due to a perceived relationship between the importer and supplier. The Tribunal found that the Revenue failed to contest the factual findings and lacked merit in challenging the decision. Therefore, the impugned order was upheld, and the Revenue's appeal was rejected. Case-Laws Customs Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340612