https://www.taxtmi.com/caselaws?id=51075 The Tribunal upheld the Order-in-Appeal accepting the importer's declared value of non-oven fabricated cotton unbranded material at US $4.65 mt, rejecting the Revenue's appeal to enhance the value to US $10.68/mt. The Commissioner (Appeals) sided with the importer, as the Revenue failed to provide evidence of contemporaneous imports at the higher value. The Tribunal confirmed the decision, emphasizing the lack of supporting evidence from the Revenue and the acceptance of importer's evidence by the Commissioner (Appeals). en-us Thu, 06 Dec 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51075 The Tribunal upheld the Order-in-Appeal accepting the importer's declared value of non-oven fabricated cotton unbranded material at US $4.65 mt, rejecting the Revenue's appeal to enhance the value to US $10.68/mt. The Commissioner (Appeals) sided with the importer, as the Revenue failed to provide evidence of contemporaneous imports at the higher value. The Tribunal confirmed the decision, emphasizing the lack of supporting evidence from the Revenue and the acceptance of importer's evidence by the Commissioner (Appeals). Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51075