https://www.taxtmi.com/caselaws?id=54246 The Tribunal set aside the customs department's decision to enhance the value of imported ball bearings, ruling in favor of the appellant. The appellant successfully argued that the consignment was a stock lot, supported by documentation and supplier confirmation. The Tribunal found the discount acceptable, following the precedent set in Mirah Exports Ltd. case, and concluded that the enhancement of value was unjustified. Consequently, the Tribunal allowed the appeal and provided consequential relief to the appellant. en-us Tue, 26 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54246 The Tribunal set aside the customs department's decision to enhance the value of imported ball bearings, ruling in favor of the appellant. The appellant successfully argued that the consignment was a stock lot, supported by documentation and supplier confirmation. The Tribunal found the discount acceptable, following the precedent set in Mirah Exports Ltd. case, and concluded that the enhancement of value was unjustified. Consequently, the Tribunal allowed the appeal and provided consequential relief to the appellant. Case-Laws Customs Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54246