https://www.taxtmi.com/caselaws?id=198501 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent, dismissing the Revenue's appeal regarding the 20% enhancement of invoice value for imported goods. The Tribunal found insufficient evidence supporting the related party transaction allegations and the basis for the value increment. Emphasizing the lack of substantive reasoning in the original order, the Tribunal affirmed the respondent's position, highlighting the importance of evidence and reasoning in customs matters involving invoice values and related party transactions. en-us Wed, 31 Aug 2016 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198501 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent, dismissing the Revenue's appeal regarding the 20% enhancement of invoice value for imported goods. The Tribunal found insufficient evidence supporting the related party transaction allegations and the basis for the value increment. Emphasizing the lack of substantive reasoning in the original order, the Tribunal affirmed the respondent's position, highlighting the importance of evidence and reasoning in customs matters involving invoice values and related party transactions. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198501