https://www.taxtmi.com/caselaws?id=54000 The Tribunal set aside the department's decision to enhance the valuation of imported goods based solely on internet prices without evidence of contemporaneous imports. Emphasizing the importance of relying on transaction value in the absence of such evidence, the Tribunal allowed the appeal with consequential relief, citing previous legal precedents and Supreme Court judgments to support its decision. en-us Fri, 04 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54000 The Tribunal set aside the department's decision to enhance the valuation of imported goods based solely on internet prices without evidence of contemporaneous imports. Emphasizing the importance of relying on transaction value in the absence of such evidence, the Tribunal allowed the appeal with consequential relief, citing previous legal precedents and Supreme Court judgments to support its decision. Case-Laws Customs Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54000