https://www.taxtmi.com/caselaws?id=72209 The Appellate Tribunal dismissed the appeal, upholding the separate assessment of the airconditioner and radio/cassette as well as the disallowance of the trade discount due to lack of evidence of its extension to the importer. The decision aligned with the earlier CEGAT ruling, emphasizing the necessity of proving the entitlement to trade discounts under the Customs Act. en-us Wed, 05 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 12:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72209 The Appellate Tribunal dismissed the appeal, upholding the separate assessment of the airconditioner and radio/cassette as well as the disallowance of the trade discount due to lack of evidence of its extension to the importer. The decision aligned with the earlier CEGAT ruling, emphasizing the necessity of proving the entitlement to trade discounts under the Customs Act. Case-Laws Customs Wed, 05 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72209