https://www.taxtmi.com/caselaws?id=85252 The Tribunal ruled in favor of the appellants, allowing their appeals and providing consequential relief. The decision emphasized the significance of considering bulk ordering practices and specific negotiated prices in determining the value of imported goods. The Tribunal found insufficient evidence to support the Department's valuation method, noting the lack of contemporaneous evidence for comparable imports and the significant price difference between bulk and small quantity orders. This case underscores the importance of substantial evidence and contemporaneous pricing data in fair assessments of international trade transactions. en-us Thu, 01 Dec 1994 00:00:00 +0530 Wed, 03 Aug 2011 16:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85252 The Tribunal ruled in favor of the appellants, allowing their appeals and providing consequential relief. The decision emphasized the significance of considering bulk ordering practices and specific negotiated prices in determining the value of imported goods. The Tribunal found insufficient evidence to support the Department's valuation method, noting the lack of contemporaneous evidence for comparable imports and the significant price difference between bulk and small quantity orders. This case underscores the importance of substantial evidence and contemporaneous pricing data in fair assessments of international trade transactions. Case-Laws Customs Thu, 01 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85252