https://www.taxtmi.com/caselaws?id=34737 The Tribunal allowed the appeals in a customs valuation case, overturning the Commissioner's orders demanding customs duty for undervaluation of imports. The Tribunal found the Commissioner's reliance on price lists without evidence of actual imports at those prices to be arbitrary and held that the enhancement of assessable value was not in accordance with law. The decision highlighted the importance of reliable evidence and proper application of customs valuation rules, providing consequential relief to the appellants. en-us Thu, 25 Sep 2008 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34737 The Tribunal allowed the appeals in a customs valuation case, overturning the Commissioner's orders demanding customs duty for undervaluation of imports. The Tribunal found the Commissioner's reliance on price lists without evidence of actual imports at those prices to be arbitrary and held that the enhancement of assessable value was not in accordance with law. The decision highlighted the importance of reliable evidence and proper application of customs valuation rules, providing consequential relief to the appellants. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34737