https://www.taxtmi.com/caselaws?id=351310 The Tribunal set aside the order of the Commissioner (Appeals-II), Jaipur, which had enhanced the assessable value and demanded a differential duty on imported unrecorded CD-R and DVD-R. The Tribunal found that the order lacked justification and detailed analysis, failing to consider the appellant's arguments regarding the unbranded nature of the goods and fluctuating market prices. Consequently, the Tribunal ruled in favor of the appellant, emphasizing the necessity of comprehensive valuation based on all relevant factors and criticizing the lack of reasoning in the original order. en-us Mon, 09 Oct 2017 00:00:00 +0530 Tue, 03 Jul 2018 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351310 The Tribunal set aside the order of the Commissioner (Appeals-II), Jaipur, which had enhanced the assessable value and demanded a differential duty on imported unrecorded CD-R and DVD-R. The Tribunal found that the order lacked justification and detailed analysis, failing to consider the appellant's arguments regarding the unbranded nature of the goods and fluctuating market prices. Consequently, the Tribunal ruled in favor of the appellant, emphasizing the necessity of comprehensive valuation based on all relevant factors and criticizing the lack of reasoning in the original order. Case-Laws Customs Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351310