https://www.taxtmi.com/caselaws?id=420710 The Tribunal held that the value of imported goods cannot be enhanced based on assessed value or DRI alert. The judgment emphasized adherence to Customs Valuation Rules, highlighting that enhancement should be based on declared transaction value. The Tribunal set aside the impugned orders, allowing the appeals with consequential relief, aligning with past decisions. en-us Wed, 30 Mar 2022 00:00:00 +0530 Fri, 08 Apr 2022 08:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420710 The Tribunal held that the value of imported goods cannot be enhanced based on assessed value or DRI alert. The judgment emphasized adherence to Customs Valuation Rules, highlighting that enhancement should be based on declared transaction value. The Tribunal set aside the impugned orders, allowing the appeals with consequential relief, aligning with past decisions. Case-Laws Customs Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420710