https://www.taxtmi.com/caselaws?id=752155 The Tribunal allowed the appeal due to the Revenue's failure to provide evidence of contemporaneous imports, which was essential for justifying the rejection and revision of the declared import value. The Revenue's inability to produce necessary documents, such as bill of entries, led to the conclusion that the original assessment was unsustainable, granting the appellants consequential relief. en-us Tue, 09 Jan 2024 00:00:00 +0530 Sat, 04 May 2024 08:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752155 The Tribunal allowed the appeal due to the Revenue's failure to provide evidence of contemporaneous imports, which was essential for justifying the rejection and revision of the declared import value. The Revenue's inability to produce necessary documents, such as bill of entries, led to the conclusion that the original assessment was unsustainable, granting the appellants consequential relief. Case-Laws Customs Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752155