https://www.taxtmi.com/caselaws?id=754359 The Tribunal upheld the Commissioner's decision to set aside the enhanced valuation of imported goods, ruling that the Customs authorities improperly rejected the declared transaction values without valid justification, contrary to section 14 and Valuation Rules. The Tribunal dismissed the Revenue's appeal, affirming the reassessment of the bills of entry at the Appellant's declared values. en-us Tue, 18 Jun 2024 00:00:00 +0530 Fri, 21 Jun 2024 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754359 The Tribunal upheld the Commissioner's decision to set aside the enhanced valuation of imported goods, ruling that the Customs authorities improperly rejected the declared transaction values without valid justification, contrary to section 14 and Valuation Rules. The Tribunal dismissed the Revenue's appeal, affirming the reassessment of the bills of entry at the Appellant's declared values. Case-Laws Customs Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754359