https://www.taxtmi.com/caselaws?id=446080 The Tribunal set aside the adjudicating authority's order to enhance the declared value of imported goods. The appellant's declared value of USD 38 per Kg for "Mulberry Raw Silk in hanks" was upheld, as the Tribunal found discrepancies in the description of goods compared to those at the Chennai port, which were not identical or similar. The lack of supporting evidence for value enhancement led the Tribunal to allow the appeal, granting the appellant consequential relief. en-us Tue, 07 Nov 2023 00:00:00 +0530 Sat, 25 Nov 2023 06:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446080 The Tribunal set aside the adjudicating authority's order to enhance the declared value of imported goods. The appellant's declared value of USD 38 per Kg for "Mulberry Raw Silk in hanks" was upheld, as the Tribunal found discrepancies in the description of goods compared to those at the Chennai port, which were not identical or similar. The lack of supporting evidence for value enhancement led the Tribunal to allow the appeal, granting the appellant consequential relief. Case-Laws Customs Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446080