https://www.taxtmi.com/caselaws?id=779277 Appeal dismissed. HC held that the department failed to challenge the importer's self-assessed Bills of Entry as required by precedent, so the assessments had to be accepted absent modification under statutory provisions. The Tribunal's application of that principle and its reasoning regarding valuation differences for imports through different ports were held plausible and not perverse. Given the department never contested the self-assessments and the dispute's small monetary value (~Rs. 73,000), the appeal lacked merit. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779277 Appeal dismissed. HC held that the department failed to challenge the importer's self-assessed Bills of Entry as required by precedent, so the assessments had to be accepted absent modification under statutory provisions. The Tribunal's application of that principle and its reasoning regarding valuation differences for imports through different ports were held plausible and not perverse. Given the department never contested the self-assessments and the dispute's small monetary value (~Rs. 73,000), the appeal lacked merit. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779277