https://www.taxtmi.com/caselaws?id=358488 The Tribunal ruled in favor of the appellant, setting aside the Impugned Order and upholding the declared value of the imported PVC Flex Sheet Rolls. The decision emphasized the necessity of providing contemporaneous evidence for any enhancement of value and reiterated the burden of proof on the assessing authority to establish the transaction value. en-us Mon, 29 Jan 2018 00:00:00 +0530 Fri, 13 Apr 2018 06:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358488 The Tribunal ruled in favor of the appellant, setting aside the Impugned Order and upholding the declared value of the imported PVC Flex Sheet Rolls. The decision emphasized the necessity of providing contemporaneous evidence for any enhancement of value and reiterated the burden of proof on the assessing authority to establish the transaction value. Case-Laws Service Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358488