https://www.taxtmi.com/caselaws?id=295123 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal in a case involving the rejection of declared values and the benefit of a specific notification. The Commissioner (Appeals) restored the assessment at declared values, emphasizing the importer's right to challenge enhancements despite accepting them initially. The Tribunal found that the lower court did not fully appreciate the Customs Act's scope and relevant judicial decisions, remanding the case for re-evaluation within a specified timeframe to ensure compliance with the law and tribunal observations. en-us Fri, 19 Jul 2019 00:00:00 +0530 Tue, 27 Jul 2021 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295123 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal in a case involving the rejection of declared values and the benefit of a specific notification. The Commissioner (Appeals) restored the assessment at declared values, emphasizing the importer's right to challenge enhancements despite accepting them initially. The Tribunal found that the lower court did not fully appreciate the Customs Act's scope and relevant judicial decisions, remanding the case for re-evaluation within a specified timeframe to ensure compliance with the law and tribunal observations. Case-Laws Customs Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295123