https://www.taxtmi.com/caselaws?id=373505 Imported furniture assessed on a unit basis could not have its declared transaction value enhanced merely because the physical weight found on examination exceeded the weight stated in the invoices and packing lists. The revenue did not dispute the transaction price itself, and the valuation basis was not weight-dependent, so prorata loading of the invoice price had no legal foundation. The valuation enhancement was therefore unsustainable, the impugned order was set aside, and the appeals were allowed with consequential relief. en-us Thu, 15 Nov 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373505 Imported furniture assessed on a unit basis could not have its declared transaction value enhanced merely because the physical weight found on examination exceeded the weight stated in the invoices and packing lists. The revenue did not dispute the transaction price itself, and the valuation basis was not weight-dependent, so prorata loading of the invoice price had no legal foundation. The valuation enhancement was therefore unsustainable, the impugned order was set aside, and the appeals were allowed with consequential relief. Case-Laws Customs Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373505