https://www.taxtmi.com/caselaws?id=367550 The Tribunal ruled in favor of the appellant, overturning the order of the adjudicating authority. The appellant's declaration of imported Zinc scrap as scrap valued at USD 1527 per MT was upheld, rejecting the revenue's claim of mis-declaration and value enhancement. Citing lack of evidence and following a previous decision involving the same appellant, the Tribunal emphasized the importance of actual price consideration in valuation. The appellant was granted relief, with the appeal allowed and entitlement to consequential relief based on established legal principles and precedents. en-us Fri, 03 Aug 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367550 The Tribunal ruled in favor of the appellant, overturning the order of the adjudicating authority. The appellant's declaration of imported Zinc scrap as scrap valued at USD 1527 per MT was upheld, rejecting the revenue's claim of mis-declaration and value enhancement. Citing lack of evidence and following a previous decision involving the same appellant, the Tribunal emphasized the importance of actual price consideration in valuation. The appellant was granted relief, with the appeal allowed and entitlement to consequential relief based on established legal principles and precedents. Case-Laws Customs Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367550