https://www.taxtmi.com/caselaws?id=772662 AT upheld appellant's challenge against customs value enhancement. The tribunal found procedural irregularities in applying valuation rules, specifically non-compliance with rule 12 of Customs Valuation Rules, 2007. The order enhancing customs value and imposing penalties was set aside due to insufficient evidence and improper sequential application of valuation methodology. Appeal was allowed, restoring original declared value. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772662 AT upheld appellant's challenge against customs value enhancement. The tribunal found procedural irregularities in applying valuation rules, specifically non-compliance with rule 12 of Customs Valuation Rules, 2007. The order enhancing customs value and imposing penalties was set aside due to insufficient evidence and improper sequential application of valuation methodology. Appeal was allowed, restoring original declared value. Case-Laws Customs Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772662