https://www.taxtmi.com/caselaws?id=51257 The Tribunal ruled in favor of the appellants in a dispute over the valuation of imported goggles from China. The appellants' declared value was contested and enhanced by the authorities based on different imports. However, the Tribunal found discrepancies in the comparison, emphasizing the appellants' direct purchase of stock goods from the manufacturer. Due to the lack of evidence challenging the genuineness of the manufacturer's invoice and the differences in the goods imported, the Tribunal set aside the initial order and allowed the appeal in favor of the appellants, highlighting the importance of genuine documentation and specific circumstances in import valuation disputes. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51257 The Tribunal ruled in favor of the appellants in a dispute over the valuation of imported goggles from China. The appellants' declared value was contested and enhanced by the authorities based on different imports. However, the Tribunal found discrepancies in the comparison, emphasizing the appellants' direct purchase of stock goods from the manufacturer. Due to the lack of evidence challenging the genuineness of the manufacturer's invoice and the differences in the goods imported, the Tribunal set aside the initial order and allowed the appeal in favor of the appellants, highlighting the importance of genuine documentation and specific circumstances in import valuation disputes. Case-Laws Customs Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51257