https://www.taxtmi.com/caselaws?id=378502 The Tribunal held that the customs department's enhancement of the imported goods' value solely based on an alert from the Directorate of Valuation was unjustified. It emphasized that the value should be determined based on accepted declared prices, not disputed or enhanced prices. Relying on precedents, the Tribunal set aside the order, allowing the appeal with consequential relief. en-us Thu, 11 Apr 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378502 The Tribunal held that the customs department's enhancement of the imported goods' value solely based on an alert from the Directorate of Valuation was unjustified. It emphasized that the value should be determined based on accepted declared prices, not disputed or enhanced prices. Relying on precedents, the Tribunal set aside the order, allowing the appeal with consequential relief. Case-Laws Customs Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378502