https://www.taxtmi.com/caselaws?id=377081 The Tribunal dismissed the appeal challenging duty liability, enhanced assessment value, and penalties imposed by the Commissioner of Customs. The appellant's argument that the enhancement did not comply with Customs Valuation Rules was rejected due to the lack of comparable data and discrepancies in the import process. The first appellate authority upheld the decision, emphasizing the validity of the market survey under rule 9 of the Customs Valuation Rules. The appellant failed to present sufficient evidence to contest the assessment, leading to the dismissal of the appeal for lacking merit. Compliance with valuation rules and substantial evidence were underscored in the judgment. en-us Tue, 19 Mar 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377081 The Tribunal dismissed the appeal challenging duty liability, enhanced assessment value, and penalties imposed by the Commissioner of Customs. The appellant's argument that the enhancement did not comply with Customs Valuation Rules was rejected due to the lack of comparable data and discrepancies in the import process. The first appellate authority upheld the decision, emphasizing the validity of the market survey under rule 9 of the Customs Valuation Rules. The appellant failed to present sufficient evidence to contest the assessment, leading to the dismissal of the appeal for lacking merit. Compliance with valuation rules and substantial evidence were underscored in the judgment. Case-Laws Customs Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377081