https://www.taxtmi.com/caselaws?id=81449 The Tribunal allowed the appeal, granting relief to the appellants. It held that the buyer and supplier were not 'related persons' affecting the price. The transaction value was deemed acceptable, with no proof of undervaluation. Rule 5 was incorrectly applied as differences in quantity and importer type influenced prices. The issue of enhancing value for licensing was not discussed further. Ultimately, the department failed to prove its case, leading to a favorable outcome for the appellants. en-us Fri, 20 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81449 The Tribunal allowed the appeal, granting relief to the appellants. It held that the buyer and supplier were not 'related persons' affecting the price. The transaction value was deemed acceptable, with no proof of undervaluation. Rule 5 was incorrectly applied as differences in quantity and importer type influenced prices. The issue of enhancing value for licensing was not discussed further. Ultimately, the department failed to prove its case, leading to a favorable outcome for the appellants. Case-Laws Customs Fri, 20 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81449