https://www.taxtmi.com/caselaws?id=439335 The Tribunal rejected the appeal filed by the Department, upholding the Respondent's right to appeal against the enhanced values. It ruled that the enhancement was arbitrary without sufficient evidence, citing that the use of contemporaneous imports data for valuation was invalid. The Tribunal emphasized the statutory right to appeal despite the consent to enhanced values, ultimately finding the Department's appeal devoid of merit and liable for rejection. en-us Thu, 01 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439335 The Tribunal rejected the appeal filed by the Department, upholding the Respondent's right to appeal against the enhanced values. It ruled that the enhancement was arbitrary without sufficient evidence, citing that the use of contemporaneous imports data for valuation was invalid. The Tribunal emphasized the statutory right to appeal despite the consent to enhanced values, ultimately finding the Department's appeal devoid of merit and liable for rejection. Case-Laws Customs Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439335