https://www.taxtmi.com/caselaws?id=380630 The Tribunal affirmed the decision of the Commissioner (Appeals) in a case involving the valuation of imported interlining fabric. It dismissed the department's appeal, ruling that reliance on NIDB data alone was insufficient to enhance the declared value of the goods. The Tribunal emphasized the lack of substantive material supporting the valuation enhancement and the ambiguity in the nature of the imported goods as revealed in the test report. en-us Wed, 20 Mar 2019 00:00:00 +0530 Sat, 25 May 2019 09:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380630 The Tribunal affirmed the decision of the Commissioner (Appeals) in a case involving the valuation of imported interlining fabric. It dismissed the department's appeal, ruling that reliance on NIDB data alone was insufficient to enhance the declared value of the goods. The Tribunal emphasized the lack of substantive material supporting the valuation enhancement and the ambiguity in the nature of the imported goods as revealed in the test report. Case-Laws Customs Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380630