https://www.taxtmi.com/caselaws?id=82807 The Tribunal held that the declared price of U.S. $ 1.50 per kg represented the assessable value under Section 14(1) of the Customs Act, 1962. The appeal was allowed, the impugned order was set aside, and the specially reduced price was considered part of a promotional strategy available to all buyers. Additionally, the imported goods were found not to be similar to the S-10 variety, leading to the rejection of the determination of value under Rule 6 in favor of accepting the transaction value under Rule 4. en-us Thu, 30 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82807 The Tribunal held that the declared price of U.S. $ 1.50 per kg represented the assessable value under Section 14(1) of the Customs Act, 1962. The appeal was allowed, the impugned order was set aside, and the specially reduced price was considered part of a promotional strategy available to all buyers. Additionally, the imported goods were found not to be similar to the S-10 variety, leading to the rejection of the determination of value under Rule 6 in favor of accepting the transaction value under Rule 4. Case-Laws Customs Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82807