https://www.taxtmi.com/caselaws?id=363918 The Tribunal upheld the Commissioner (Appeals) decision to reject the enhanced assessable value of imported goods, emphasizing the requirement for detailed inquiries and material evidence to establish undervaluation under Section 14 of the Customs Act, 1962. The Tribunal found no merit in Revenue's appeal, affirming the Order-in-Appeal and disposing of the stay applications. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363918 The Tribunal upheld the Commissioner (Appeals) decision to reject the enhanced assessable value of imported goods, emphasizing the requirement for detailed inquiries and material evidence to establish undervaluation under Section 14 of the Customs Act, 1962. The Tribunal found no merit in Revenue's appeal, affirming the Order-in-Appeal and disposing of the stay applications. Case-Laws Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363918