https://www.taxtmi.com/caselaws?id=54807 The Tribunal ruled in favor of the appellant, setting aside the orders that enhanced the assessable value on imported consignments without proper justification. It held that clearing goods at assessed duty does not bar the right to challenge assessments in appeal. The Tribunal found the enhancement based on PLATT price to be unjustified, as it did not consider transaction values adequately. The decision emphasized the need to adhere to legal principles in customs assessments and affirmed importers' rights to challenge assessments through proper channels. en-us Fri, 23 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54807 The Tribunal ruled in favor of the appellant, setting aside the orders that enhanced the assessable value on imported consignments without proper justification. It held that clearing goods at assessed duty does not bar the right to challenge assessments in appeal. The Tribunal found the enhancement based on PLATT price to be unjustified, as it did not consider transaction values adequately. The decision emphasized the need to adhere to legal principles in customs assessments and affirmed importers' rights to challenge assessments through proper channels. Case-Laws Customs Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54807