https://www.taxtmi.com/caselaws?id=81330 The Tribunal concluded that a special discount of 4 1/2% extended to appellants based on their long-standing business relationship was not admissible for determining the assessable value under Section 14(1)(a) of the Customs Act, 1962. The Tribunal emphasized that assessable value should be based on prices offered to all buyers, not on special discounts. The appeal for a refund was rejected, clarifying the importance of pricing uniformity and excluding special discounts in customs assessable value calculations. en-us Fri, 10 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81330 The Tribunal concluded that a special discount of 4 1/2% extended to appellants based on their long-standing business relationship was not admissible for determining the assessable value under Section 14(1)(a) of the Customs Act, 1962. The Tribunal emphasized that assessable value should be based on prices offered to all buyers, not on special discounts. The appeal for a refund was rejected, clarifying the importance of pricing uniformity and excluding special discounts in customs assessable value calculations. Case-Laws Customs Fri, 10 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81330