https://www.taxtmi.com/caselaws?id=448689 The Tribunal partly allowed the appeal concerning the re-valuation of the Infrared Thermometer, finding a violation of natural justice as the importer was not given an opportunity for rebuttal. The original authority's re-determination was deemed improper. Conversely, the appeal regarding the enhancement of the transaction value for the Fingertip Pulse Oximeter was dismissed, as no specific challenge was raised during the appeal. The judgment was delivered on 23.01.2024. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448689 The Tribunal partly allowed the appeal concerning the re-valuation of the Infrared Thermometer, finding a violation of natural justice as the importer was not given an opportunity for rebuttal. The original authority's re-determination was deemed improper. Conversely, the appeal regarding the enhancement of the transaction value for the Fingertip Pulse Oximeter was dismissed, as no specific challenge was raised during the appeal. The judgment was delivered on 23.01.2024. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448689