https://www.taxtmi.com/caselaws?id=86213 The Tribunal set aside the Commissioner of Customs' decision to enhance the price of I.V. Cannulae from US $0.35 to US $0.40 per piece. It was found that the appellants purchased the goods from the manufacturer's agent in Switzerland at a lower price due to a bulk purchase discount, which was considered legitimate in international trade. The Tribunal accepted the price paid by the appellants and allowed the appeal, overturning the confiscation of the goods and the penalty imposed. en-us Mon, 23 Dec 1996 00:00:00 +0530 Tue, 16 Aug 2011 15:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86213 The Tribunal set aside the Commissioner of Customs' decision to enhance the price of I.V. Cannulae from US $0.35 to US $0.40 per piece. It was found that the appellants purchased the goods from the manufacturer's agent in Switzerland at a lower price due to a bulk purchase discount, which was considered legitimate in international trade. The Tribunal accepted the price paid by the appellants and allowed the appeal, overturning the confiscation of the goods and the penalty imposed. Case-Laws Customs Mon, 23 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86213