https://www.taxtmi.com/caselaws?id=355913 The Tribunal held that the Customs Department's rejection of declared values and enhancement based on NIDB data lacked legal basis. The Department failed to provide evidence justifying the increase or proving inaccuracies in transaction values. All 14 appeals were allowed, emphasizing adherence to statutory rules, proper justification for value adjustments, and compliance with natural justice principles. en-us Mon, 29 Jan 2018 00:00:00 +0530 Wed, 21 Feb 2018 06:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355913 The Tribunal held that the Customs Department's rejection of declared values and enhancement based on NIDB data lacked legal basis. The Department failed to provide evidence justifying the increase or proving inaccuracies in transaction values. All 14 appeals were allowed, emphasizing adherence to statutory rules, proper justification for value adjustments, and compliance with natural justice principles. Case-Laws Customs Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355913