https://www.taxtmi.com/caselaws?id=424911 The Tribunal set aside the Commissioner (Appeals)'s order allowing the importer's appeals and instead favored the Department's appeals. It held that the importers' acceptance of the enhanced value and waiver of their right to a speaking order prevented them from challenging the assessment further. The Tribunal emphasized that once the importers agreed to the enhanced value based on contemporaneous data, their consent established the declared transaction value, rendering additional evidence unnecessary. en-us Mon, 04 Jul 2022 00:00:00 +0530 Tue, 12 Jul 2022 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424911 The Tribunal set aside the Commissioner (Appeals)'s order allowing the importer's appeals and instead favored the Department's appeals. It held that the importers' acceptance of the enhanced value and waiver of their right to a speaking order prevented them from challenging the assessment further. The Tribunal emphasized that once the importers agreed to the enhanced value based on contemporaneous data, their consent established the declared transaction value, rendering additional evidence unnecessary. Case-Laws Customs Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424911