https://www.taxtmi.com/caselaws?id=82223 Imports exceeding the minimum quantity attracted a variable supplier discount, and that discount had been overlooked in the earlier valuation exercise. On reconsideration, the declared invoice price was found consistent with the appellants' claim after allowing the quantity discount, so the invoice price was accepted as the assessable value. As the valuation basis was corrected to reflect the discount, the redemption fine was set aside. en-us Fri, 20 Dec 1991 00:00:00 +0530 Sat, 02 Jul 2011 17:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82223 Imports exceeding the minimum quantity attracted a variable supplier discount, and that discount had been overlooked in the earlier valuation exercise. On reconsideration, the declared invoice price was found consistent with the appellants' claim after allowing the quantity discount, so the invoice price was accepted as the assessable value. As the valuation basis was corrected to reflect the discount, the redemption fine was set aside. Case-Laws Customs Fri, 20 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82223