https://www.taxtmi.com/caselaws?id=435573 The Tribunal allowed the appeals filed by M/s Karan International, setting aside the Commissioner's orders that re-determined the assessable value of imported Enamelled Aluminum Wire from China. The Tribunal found legal infirmity in the orders, noting that the comparison with NIDB data was incorrect, and the valuation based on LME price was inappropriate. Manufacturers' certificates and test reports confirmed the goods' nature, leading to the decision to overturn the orders and provide relief to the appellants based on lack of evidence supporting mis-declaration. en-us Tue, 21 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 08:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435573 The Tribunal allowed the appeals filed by M/s Karan International, setting aside the Commissioner's orders that re-determined the assessable value of imported Enamelled Aluminum Wire from China. The Tribunal found legal infirmity in the orders, noting that the comparison with NIDB data was incorrect, and the valuation based on LME price was inappropriate. Manufacturers' certificates and test reports confirmed the goods' nature, leading to the decision to overturn the orders and provide relief to the appellants based on lack of evidence supporting mis-declaration. Case-Laws Customs Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435573