https://www.taxtmi.com/caselaws?id=464888 CESTAT Kolkata dismissed the Revenue's appeal concerning valuation of imported Christmas lights and other electrical items from China. The Department had enhanced the assessable value solely on the basis of NIDB data without following the Valuation (Determination of Value of Imported Goods) Rules, 2007. Relying on its earlier decision in a similar matter, the Tribunal held that such selective enhancement without proper procedural compliance is unsustainable. Finding no infirmity in the order of the Commissioner (Appeals), CESTAT upheld the impugned order and rejected the Revenue's challenge. en-us Thu, 14 Nov 2024 00:00:00 +0530 Thu, 20 Nov 2025 13:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464888 CESTAT Kolkata dismissed the Revenue's appeal concerning valuation of imported Christmas lights and other electrical items from China. The Department had enhanced the assessable value solely on the basis of NIDB data without following the Valuation (Determination of Value of Imported Goods) Rules, 2007. Relying on its earlier decision in a similar matter, the Tribunal held that such selective enhancement without proper procedural compliance is unsustainable. Finding no infirmity in the order of the Commissioner (Appeals), CESTAT upheld the impugned order and rejected the Revenue's challenge. Case-Laws Customs Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464888