https://www.taxtmi.com/caselaws?id=359602 The majority decision allowed all appeals except Appeal No. C/60003/2016, which was rejected. The judgment clarified that paying customs duty on an enhanced value does not prevent the assessee from challenging the valuation later. It emphasized that the transaction value should be accepted unless proven incorrect with tangible evidence, and the enhancement without rejecting the transaction value was deemed unsustainable, except when the importer explicitly accepted the enhanced value. en-us Mon, 23 Apr 2018 00:00:00 +0530 Tue, 19 Mar 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359602 The majority decision allowed all appeals except Appeal No. C/60003/2016, which was rejected. The judgment clarified that paying customs duty on an enhanced value does not prevent the assessee from challenging the valuation later. It emphasized that the transaction value should be accepted unless proven incorrect with tangible evidence, and the enhancement without rejecting the transaction value was deemed unsustainable, except when the importer explicitly accepted the enhanced value. Case-Laws Customs Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359602