https://www.taxtmi.com/caselaws?id=52399 The Tribunal set aside the Customs Commissioner's decision to increase the assessable value of Sodium Hydrosulphite and Citric Acid imports, citing lack of sufficient evidence. The rejection of transaction value and evidence of lower import prices were deemed unreliable. The Director of the importing company consistently denied undervaluation, leading to the conclusion that the under-valuation finding and subsequent demands could not be upheld. As a result, the impugned order was overturned, and the appeals were decided in favor of the appellant with consequential relief. en-us Wed, 17 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 16:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52399 The Tribunal set aside the Customs Commissioner's decision to increase the assessable value of Sodium Hydrosulphite and Citric Acid imports, citing lack of sufficient evidence. The rejection of transaction value and evidence of lower import prices were deemed unreliable. The Director of the importing company consistently denied undervaluation, leading to the conclusion that the under-valuation finding and subsequent demands could not be upheld. As a result, the impugned order was overturned, and the appeals were decided in favor of the appellant with consequential relief. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52399