https://www.taxtmi.com/caselaws?id=386519 The Tribunal allowed the appeal, setting aside the enhancement of assessable value, leading to the dismissal of duty demand, confiscation of goods, and penalties. The decision was based on the failure to reject the transaction value before resorting to alternative valuation methods, following precedents emphasizing the need for revenue to provide evidence of inaccuracy in the declared value. The appellant obtained consequential relief as a result of the successful appeal. en-us Tue, 02 Jul 2019 00:00:00 +0530 Mon, 30 Sep 2019 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386519 The Tribunal allowed the appeal, setting aside the enhancement of assessable value, leading to the dismissal of duty demand, confiscation of goods, and penalties. The decision was based on the failure to reject the transaction value before resorting to alternative valuation methods, following precedents emphasizing the need for revenue to provide evidence of inaccuracy in the declared value. The appellant obtained consequential relief as a result of the successful appeal. Case-Laws Customs Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386519