https://www.taxtmi.com/caselaws?id=435991 The Tribunal upheld the Commissioner of Customs (Appeals)' decision to dismiss the appellant's appeal against the enhanced value in Bills of Entry for imported Alloy Wheels. The appellant's challenge based on the lack of a speaking order under Section 17(5) of the Customs Act, 1962 was rejected. The Commissioner (Appeals) justified the value enhancement by comparing it to contemporaneous imports and considering the appellant's acceptance of the re-determined value. Previous orders and submissions were also taken into account, leading the Tribunal to find no merit in the appeals and ultimately dismissing them. en-us Tue, 21 Feb 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435991 The Tribunal upheld the Commissioner of Customs (Appeals)' decision to dismiss the appellant's appeal against the enhanced value in Bills of Entry for imported Alloy Wheels. The appellant's challenge based on the lack of a speaking order under Section 17(5) of the Customs Act, 1962 was rejected. The Commissioner (Appeals) justified the value enhancement by comparing it to contemporaneous imports and considering the appellant's acceptance of the re-determined value. Previous orders and submissions were also taken into account, leading the Tribunal to find no merit in the appeals and ultimately dismissing them. Case-Laws Customs Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435991