https://www.taxtmi.com/highlights?id=60181 Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the Show-cause notice has no legal basis - the enhancement of value of the goods as well as re-determination of duty/differential duty cannot sustain and requires to be set aside - as the enhancement of value, duty demand is set aside, the order of confiscation of goods as well as imposition of redemption fine and penalties cannot then sustain. - AT en-us Wed, 20 Oct 2021 10:32:17 +0530 Wed, 20 Oct 2021 10:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60181 Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the Show-cause notice has no legal basis - the enhancement of value of the goods as well as re-determination of duty/differential duty cannot sustain and requires to be set aside - as the enhancement of value, duty demand is set aside, the order of confiscation of goods as well as imposition of redemption fine and penalties cannot then sustain. - AT Highlights Customs Wed, 20 Oct 2021 10:32:17 +0530 https://www.taxtmi.com/highlights?id=60181