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    <title>2017 (10) TMI 1134 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the value enhancement for 22 out of 23 Camphor import consignments due to incomparable imports from different suppliers and countries. The enhancement was upheld only for a specific import covered by Bill of Entry No. 304848, dated 07.12.2000. The penalty imposed on the Managing Director of the importing company was reduced in the interest of justice. The department&#039;s reliance on fax messages for value enhancement was contested, with the Tribunal finding the enhancement for most consignments legally unjustified.</description>
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      <description>The Tribunal set aside the value enhancement for 22 out of 23 Camphor import consignments due to incomparable imports from different suppliers and countries. The enhancement was upheld only for a specific import covered by Bill of Entry No. 304848, dated 07.12.2000. The penalty imposed on the Managing Director of the importing company was reduced in the interest of justice. The department&#039;s reliance on fax messages for value enhancement was contested, with the Tribunal finding the enhancement for most consignments legally unjustified.</description>
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