https://www.taxtmi.com/caselaws?id=751455 The Tribunal directed the matter back to the Division Bench to resolve the core issue of whether the appellant consented to the enhanced value for customs duty purposes. The Larger Bench deferred addressing the reference until the Division Bench determines the appellant's alleged consent, emphasizing the necessity of resolving this pivotal issue prior to proceeding with the appeals. en-us Wed, 03 Apr 2024 00:00:00 +0530 Wed, 17 Apr 2024 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751455 The Tribunal directed the matter back to the Division Bench to resolve the core issue of whether the appellant consented to the enhanced value for customs duty purposes. The Larger Bench deferred addressing the reference until the Division Bench determines the appellant's alleged consent, emphasizing the necessity of resolving this pivotal issue prior to proceeding with the appeals. Case-Laws Customs Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751455