https://www.taxtmi.com/caselaws?id=287077 The Tribunal upheld the Commissioner (Appeals) decision to set aside the assessing officer's enhancement of the imported goods' value. The Commissioner found the increase unjustified due to lack of evidence and historical transaction consistency. The Tribunal agreed, emphasizing the need for valid justifications and contemporaneous evidence for value changes. The Revenue's appeal was rejected as lacking merit, affirming the decision to nullify the value enhancement. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 28 Mar 2020 10:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287077 The Tribunal upheld the Commissioner (Appeals) decision to set aside the assessing officer's enhancement of the imported goods' value. The Commissioner found the increase unjustified due to lack of evidence and historical transaction consistency. The Tribunal agreed, emphasizing the need for valid justifications and contemporaneous evidence for value changes. The Revenue's appeal was rejected as lacking merit, affirming the decision to nullify the value enhancement. Case-Laws Customs Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287077