https://www.taxtmi.com/caselaws?id=31336 The Tribunal set aside the Commissioner's order that enhanced prices of imported consignments of integrated circuits and transistors based on questionable photocopies of export declarations. The Tribunal emphasized the unreliability of such documents and the need for additional evidence to support price increases. The Tribunal ruled that computer printouts, proforma invoices, and quotations were insufficient to justify price enhancements, especially when the authenticity of the documents was in doubt. The appeal was allowed in favor of the appellants due to the lack of substantial evidence supporting the price adjustments imposed by the Commissioner. en-us Fri, 04 May 2007 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31336 The Tribunal set aside the Commissioner's order that enhanced prices of imported consignments of integrated circuits and transistors based on questionable photocopies of export declarations. The Tribunal emphasized the unreliability of such documents and the need for additional evidence to support price increases. The Tribunal ruled that computer printouts, proforma invoices, and quotations were insufficient to justify price enhancements, especially when the authenticity of the documents was in doubt. The appeal was allowed in favor of the appellants due to the lack of substantial evidence supporting the price adjustments imposed by the Commissioner. Case-Laws Customs Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31336