https://www.taxtmi.com/caselaws?id=53026 The Appellate Tribunal CESTAT, Mumbai ruled that values declared on the Bill of Entry must align with transaction value. The imports were for defective/stock lot goods from European countries. The Commissioner (Appeals) rejected the declared value enhancement and the appellants' reliance on Supreme Court decisions was upheld. The appeals were allowed, and the previous order was set aside. en-us Mon, 12 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53026 The Appellate Tribunal CESTAT, Mumbai ruled that values declared on the Bill of Entry must align with transaction value. The imports were for defective/stock lot goods from European countries. The Commissioner (Appeals) rejected the declared value enhancement and the appellants' reliance on Supreme Court decisions was upheld. The appeals were allowed, and the previous order was set aside. Case-Laws Customs Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53026