https://www.taxtmi.com/caselaws?id=351838 The Court dismissed the appeal under Section 130E(b) of the Customs Act, upholding the Customs, Excise and Service Tax Appellate Tribunal's decision that reversed the liability for a significant amount of differential duty. The Tribunal's reversal was based on the assessment of grading discrepancies in the imported goods and the rejection of transaction value. The Court found the Tribunal's decision permissible, as it considered relevant materials and did not identify substantial legal issues warranting intervention, emphasizing adherence to appeal criteria under the Customs Act. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351838 The Court dismissed the appeal under Section 130E(b) of the Customs Act, upholding the Customs, Excise and Service Tax Appellate Tribunal's decision that reversed the liability for a significant amount of differential duty. The Tribunal's reversal was based on the assessment of grading discrepancies in the imported goods and the rejection of transaction value. The Court found the Tribunal's decision permissible, as it considered relevant materials and did not identify substantial legal issues warranting intervention, emphasizing adherence to appeal criteria under the Customs Act. Case-Laws Customs Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351838