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of <h1>Tribunal rejects price assessment based on London Metal Exchange, aligns with importer's price.</h1> <h3>COMMISSIONER OF CUSTOMS, MUMBAI Versus ELPRO INTERNATIONAL LTD.</h3> The Appellate Tribunal CEGAT, Mumbai dismissed the appeal in a case concerning imported cobalt metal briquettes. The tribunal disagreed with the ... Valuation The Appellate Tribunal CEGAT, Mumbai ruled in a case involving imported cobalt metal briquettes. The department wanted to assess the price based on London Metal Exchange (LME) prices, but the tribunal disagreed. The tribunal found the importer's price to be in line with LME prices, with a negligible difference of less than 2%. The appeal was dismissed.
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