https://www.taxtmi.com/caselaws?id=392121 The Tribunal upheld the Commissioner (Appeals) decision in a case involving the assessment of invoice value as assessable value for an imported Toyota Land Cruiser. The Department alleged tampering with the chassis number, but the Commissioner (Appeals) accepted the invoice value, emphasizing the need for concrete evidence of tampering. The impugned order also reduced the redemption fine and penalty imposed on the importer based on the year of manufacture. The Tribunal dismissed the Revenue's appeal, highlighting the importance of proper cross-examination and the careful consideration of evidence by the Commissioner (Appeals). en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392121 The Tribunal upheld the Commissioner (Appeals) decision in a case involving the assessment of invoice value as assessable value for an imported Toyota Land Cruiser. The Department alleged tampering with the chassis number, but the Commissioner (Appeals) accepted the invoice value, emphasizing the need for concrete evidence of tampering. The impugned order also reduced the redemption fine and penalty imposed on the importer based on the year of manufacture. The Tribunal dismissed the Revenue's appeal, highlighting the importance of proper cross-examination and the careful consideration of evidence by the Commissioner (Appeals). Case-Laws Customs Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392121