https://www.taxtmi.com/caselaws?id=382278 The Tribunal set aside the orders enhancing the value of imported goods, emphasizing the need for proper justification in rejecting declared transaction value. It highlighted the importance of following valuation rules and legal precedents, allowing the appeals and providing relief to the appellant based on the Hon'ble Apex Court's previous ruling in a similar case. The Tribunal stressed the discretion of assessment authorities in rejecting declared valuations with valid reasons and the need for individual case examination. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 28 Jun 2019 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382278 The Tribunal set aside the orders enhancing the value of imported goods, emphasizing the need for proper justification in rejecting declared transaction value. It highlighted the importance of following valuation rules and legal precedents, allowing the appeals and providing relief to the appellant based on the Hon'ble Apex Court's previous ruling in a similar case. The Tribunal stressed the discretion of assessment authorities in rejecting declared valuations with valid reasons and the need for individual case examination. Case-Laws Customs Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382278