Tribunal Overrules Value Enhancement of Imported Goods Due to Minor Quantity Discrepancy and Lack of Evidence.

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but deemed it insignificant to constitute intentional misdeclaration. Held that variation in quantity during transportation is normal, thus dismissing the allegation of misdeclaration. - Regarding the issue of Valuation: the tribunal concluded that the adjudicating authority failed to provide sufficient grounds for rejecting the transaction value and enhancing the value of the goods. Set aside the enhancement of value due to insufficient discussion and lack of evidence provided. .....

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