https://www.taxtmi.com/caselaws?id=82726 The appeal was allowed, setting aside the Collector's order and directing the assessable value to be determined based on the transaction value. The judgment stressed the significance of adhering to the sequential valuation method under Customs Valuation Rules and noted material differences in sales conditions justifying the lower transaction value. The reliance on a telex reply for value enhancement was deemed misplaced, emphasizing the need for proper assessment based on actual transaction details. en-us Tue, 30 Apr 1991 00:00:00 +0530 Wed, 06 Jul 2011 18:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82726 The appeal was allowed, setting aside the Collector's order and directing the assessable value to be determined based on the transaction value. The judgment stressed the significance of adhering to the sequential valuation method under Customs Valuation Rules and noted material differences in sales conditions justifying the lower transaction value. The reliance on a telex reply for value enhancement was deemed misplaced, emphasizing the need for proper assessment based on actual transaction details. Case-Laws Customs Tue, 30 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82726