Home Case Index All Cases Customs Customs + AT Customs - 2004 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (7) TMI 179 - AT - CustomsExtract: ....... the value was enhanced without any basis and there is no evidence to show that the importer has paid over and above the value declared in the Bills of entry. Therefore, enhancement of value is unsustainable. The impugned order is set aside and the appeals are allowed. Appellants are entitled to consequential relief, if any, in accordance with law.
|