https://www.taxtmi.com/caselaws?id=52707 The Tribunal set aside the adjudication order that increased the value of imported Rough Marble Blocks, confiscated the goods, imposed a redemption fine of Rs. 30 lakhs, and a penalty of Rs. 3 lakhs. The appellants successfully argued that the value enhancement was unjustified as it was based on insufficient and incomparable import data. The Tribunal found that the evidence provided did not establish quality parity between the marble blocks imported by different parties, making it inappropriate to enhance the value based on a small quantity of goods from other importers. Consequently, the appeal was allowed. en-us Thu, 15 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 12:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52707 The Tribunal set aside the adjudication order that increased the value of imported Rough Marble Blocks, confiscated the goods, imposed a redemption fine of Rs. 30 lakhs, and a penalty of Rs. 3 lakhs. The appellants successfully argued that the value enhancement was unjustified as it was based on insufficient and incomparable import data. The Tribunal found that the evidence provided did not establish quality parity between the marble blocks imported by different parties, making it inappropriate to enhance the value based on a small quantity of goods from other importers. Consequently, the appeal was allowed. Case-Laws Customs Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52707