https://www.taxtmi.com/caselaws?id=82190 The majority opinion upheld the Customs authorities' determination of the assessable value of imported goods based on quotations from M/s. Usha Services, considering them reliable and justifying the 30% discount applied. The dissenting opinion argued for accepting the declared invoice value over mere quotations. Ultimately, the appeal was dismissed, and the assessable value set by the lower authorities was upheld. en-us Tue, 24 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 15:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82190 The majority opinion upheld the Customs authorities' determination of the assessable value of imported goods based on quotations from M/s. Usha Services, considering them reliable and justifying the 30% discount applied. The dissenting opinion argued for accepting the declared invoice value over mere quotations. Ultimately, the appeal was dismissed, and the assessable value set by the lower authorities was upheld. Case-Laws Customs Tue, 24 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82190