https://www.taxtmi.com/caselaws?id=361189 The tribunal ruled in favor of the appellant in a dispute concerning the import of ceramic tiles and sanitary ware from Kuwait. The appellant was penalized for not having an import-export code and faced a demand for additional duty due to the enhanced valuation of the goods. However, the tribunal found that the appellant's procurement for personal use did not require a separate code, and the valuation method used for demanding additional duty was deemed inappropriate and lacking legal basis. Consequently, the tribunal set aside the order and allowed the appeal on 08/05/2018. en-us Tue, 08 May 2018 00:00:00 +0530 Wed, 14 Nov 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361189 The tribunal ruled in favor of the appellant in a dispute concerning the import of ceramic tiles and sanitary ware from Kuwait. The appellant was penalized for not having an import-export code and faced a demand for additional duty due to the enhanced valuation of the goods. However, the tribunal found that the appellant's procurement for personal use did not require a separate code, and the valuation method used for demanding additional duty was deemed inappropriate and lacking legal basis. Consequently, the tribunal set aside the order and allowed the appeal on 08/05/2018. Case-Laws Customs Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361189