https://www.taxtmi.com/caselaws?id=351906 The case involved the Revenue rejecting the declared value without providing reasons, leading to the enhancement of value for imported goods. The Tribunal held that clearing goods at an enhanced value does not prevent challenging it later. It emphasized that payment of duty under urgency does not waive the right to challenge the assessed value. The Tribunal ruled in favor of the appellants, stating that doubts by the Revenue are insufficient to reject the transaction value without concrete evidence, allowing the appeals and setting aside the impugned orders. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351906 The case involved the Revenue rejecting the declared value without providing reasons, leading to the enhancement of value for imported goods. The Tribunal held that clearing goods at an enhanced value does not prevent challenging it later. It emphasized that payment of duty under urgency does not waive the right to challenge the assessed value. The Tribunal ruled in favor of the appellants, stating that doubts by the Revenue are insufficient to reject the transaction value without concrete evidence, allowing the appeals and setting aside the impugned orders. Case-Laws Customs Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351906