https://www.taxtmi.com/caselaws?id=54878 The Tribunal ruled in favor of the appellant, setting aside the second enhancement of value and penalties for imported integrated circuits and transistors. The Tribunal found discrepancies in the comparison of values, particularly concerning the country of origin and reliability of quotations, rendering the second enhancement unsustainable. The Revenue's cross-objections were dismissed, supporting the appellant's appeal. en-us Fri, 14 Oct 2005 00:00:00 +0530 Thu, 28 Mar 2024 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54878 The Tribunal ruled in favor of the appellant, setting aside the second enhancement of value and penalties for imported integrated circuits and transistors. The Tribunal found discrepancies in the comparison of values, particularly concerning the country of origin and reliability of quotations, rendering the second enhancement unsustainable. The Revenue's cross-objections were dismissed, supporting the appellant's appeal. Case-Laws Customs Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54878