https://www.taxtmi.com/caselaws?id=389362 The Tribunal upheld the Commissioner (Appeals)' decision in a case involving the provisional assessment of imported coal due to lack of documents. Refunds were mistakenly credited to the Consumer Welfare Fund instead of the importer, leading to a dispute over excess duty paid. The Tribunal found that the importer's financial status, as shown in the balance sheet, supported their claim and dismissed challenges to the addition of 2% notional high sea sales commissions. The Tribunal also emphasized the importance of documentary proof in determining transaction value and rejected the department's contentions, ultimately rejecting all appeals filed by the department. en-us Thu, 21 Nov 2019 00:00:00 +0530 Fri, 06 Dec 2019 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389362 The Tribunal upheld the Commissioner (Appeals)' decision in a case involving the provisional assessment of imported coal due to lack of documents. Refunds were mistakenly credited to the Consumer Welfare Fund instead of the importer, leading to a dispute over excess duty paid. The Tribunal found that the importer's financial status, as shown in the balance sheet, supported their claim and dismissed challenges to the addition of 2% notional high sea sales commissions. The Tribunal also emphasized the importance of documentary proof in determining transaction value and rejected the department's contentions, ultimately rejecting all appeals filed by the department. Case-Laws Customs Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389362