https://www.taxtmi.com/caselaws?id=447946 The Tribunal dismissed the appeal filed by Revenue against the Commissioner (Appeals)'s decision, which had set aside the Deputy Commissioner's rejection of the declared value of imported plastic films by Ms. Do Best Infoway. The Tribunal found that the Revenue failed to provide comparable import data, making the rejection of the declared value and the application of Rule 4 or Rule 5 of the Customs Valuation Rules unjustifiable. Additionally, the Tribunal dismissed Do Best Infoway's appeal regarding the delay in filing, citing a SC ruling that delays beyond the statutory period cannot be condoned. en-us Wed, 03 Jan 2024 00:00:00 +0530 Tue, 09 Jan 2024 08:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447946 The Tribunal dismissed the appeal filed by Revenue against the Commissioner (Appeals)'s decision, which had set aside the Deputy Commissioner's rejection of the declared value of imported plastic films by Ms. Do Best Infoway. The Tribunal found that the Revenue failed to provide comparable import data, making the rejection of the declared value and the application of Rule 4 or Rule 5 of the Customs Valuation Rules unjustifiable. Additionally, the Tribunal dismissed Do Best Infoway's appeal regarding the delay in filing, citing a SC ruling that delays beyond the statutory period cannot be condoned. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447946