https://www.taxtmi.com/caselaws?id=30153 The Tribunal upheld the Commissioner (Appeals) decision in dismissing the Department's appeal against the unilateral enhancement of assessable value based on NIDB data for imported goods. It was found that the Department lacked evidence justifying the enhancement, and the respondent did not agree to the increase, which was made without proper procedures and without seeking acceptance. The Tribunal emphasized the lack of acceptance by the respondent and the improper assessment orders, ultimately leading to the dismissal of the Department's appeal. en-us Thu, 10 Apr 2008 00:00:00 +0530 Mon, 11 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30153 The Tribunal upheld the Commissioner (Appeals) decision in dismissing the Department's appeal against the unilateral enhancement of assessable value based on NIDB data for imported goods. It was found that the Department lacked evidence justifying the enhancement, and the respondent did not agree to the increase, which was made without proper procedures and without seeking acceptance. The Tribunal emphasized the lack of acceptance by the respondent and the improper assessment orders, ultimately leading to the dismissal of the Department's appeal. Case-Laws Customs Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30153