https://www.taxtmi.com/caselaws?id=442910 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the assessment of Bills of Entry for Flower Lights and LED Lights imported from China. The Tribunal ruled that the enhanced unit price without a valid order under Section 17(5) of the Customs Act, 1962 was not sustainable. Despite the respondent accepting the goods under protest, the Tribunal held that no speaking order under Section 17(5) was issued, leading to the dismissal of the Revenue's appeal and the setting aside of the enhanced assessed value. en-us Wed, 06 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 09:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442910 The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the assessment of Bills of Entry for Flower Lights and LED Lights imported from China. The Tribunal ruled that the enhanced unit price without a valid order under Section 17(5) of the Customs Act, 1962 was not sustainable. Despite the respondent accepting the goods under protest, the Tribunal held that no speaking order under Section 17(5) was issued, leading to the dismissal of the Revenue's appeal and the setting aside of the enhanced assessed value. Case-Laws Customs Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442910