Home Case Index All Cases Customs Customs + AT Customs - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1001 - AT - CustomsValuation of imported goods - Auto-components - related party to the Respondent or not - rejection of value adopted in the overseas invoices and Bill of Entry filed by the Respondent - enhancement of value - HELD THAT:- From the detailed findings given by the Commissioner (Appeals), it is seen that he has gone into all the relevant facts and has given a considered decision. No specific points have been brought in by the Revenue in their Appeal against this reasoned decision. Therefore, there are no need to interfere with the OIA passed by the Commissioner (Appeals). The Department’s Appeal is dismissed.
|