https://www.taxtmi.com/caselaws?id=73646 The Tribunal condoned the delay for supplementary appeals, rejecting refund claims amounting to Rs. 8.5 lakhs due to an incorrect unit price in the import invoice. The assessment under the Customs Act, 1962, upheld the ordinary price in international trade, dismissing the appeals for a refund. A dissenting judge believed the appellants proved the invoice's incorrectness and the refund by suppliers, advocating in favor of the appeal. Ultimately, the majority of the Tribunal dismissed all three appeals based on the correct assessment of the import price and lack of supporting evidence for the appellants' claims. en-us Mon, 22 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 15:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73646 The Tribunal condoned the delay for supplementary appeals, rejecting refund claims amounting to Rs. 8.5 lakhs due to an incorrect unit price in the import invoice. The assessment under the Customs Act, 1962, upheld the ordinary price in international trade, dismissing the appeals for a refund. A dissenting judge believed the appellants proved the invoice's incorrectness and the refund by suppliers, advocating in favor of the appeal. Ultimately, the majority of the Tribunal dismissed all three appeals based on the correct assessment of the import price and lack of supporting evidence for the appellants' claims. Case-Laws Customs Mon, 22 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73646