https://www.taxtmi.com/caselaws?id=345556 The appeal was dismissed as the Tribunal found no merit in the appellant's arguments. The Tribunal upheld the lower authority's decision, stating that the appellant was put on oral notice at their own request, complying with the Customs Act. Regarding the enhancement of the value of imported goods, the Tribunal upheld the decision of the lower appellate authority, noting the marginal enhancement based on evidence provided by the appellant. Compliance with procedural requirements and evidence played a crucial role in determining the assessable value of the goods. en-us Mon, 03 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345556 The appeal was dismissed as the Tribunal found no merit in the appellant's arguments. The Tribunal upheld the lower authority's decision, stating that the appellant was put on oral notice at their own request, complying with the Customs Act. Regarding the enhancement of the value of imported goods, the Tribunal upheld the decision of the lower appellate authority, noting the marginal enhancement based on evidence provided by the appellant. Compliance with procedural requirements and evidence played a crucial role in determining the assessable value of the goods. Case-Laws Customs Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345556