Importer's Declared Value Accepted by Commissioner, Revenue's Appeal Dismissed; Routine Value Enhancements Overturned.

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....Valuation of imported goods - Commissioner (Appeals) allowed the appeal accepting the declared value - The assessing officer have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the dotted line for taking delivery of their goods to carry on their business, and also save the demurrage charges if the consignment is delayed in the port for want of clearance. - Revenue appeal dismissed - AT....