https://www.taxtmi.com/caselaws?id=88428 The appellate tribunal upheld the lower appellate authority's decision to maintain the invoiced value of impugned goods at US $25 per kg, rejecting the original authority's increase to US $29 per kg based on recorded prices. Emphasizing the significance of adhering to Customs Valuation Rules, the tribunal ruled that unless there is evidence of manipulation or commercial considerations, the invoiced price should not be disregarded in favor of recorded prices. The judgment underscores the necessity of justifiable valuation decisions grounded in documentary evidence and proper application of valuation rules. en-us Tue, 04 Feb 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88428 The appellate tribunal upheld the lower appellate authority's decision to maintain the invoiced value of impugned goods at US $25 per kg, rejecting the original authority's increase to US $29 per kg based on recorded prices. Emphasizing the significance of adhering to Customs Valuation Rules, the tribunal ruled that unless there is evidence of manipulation or commercial considerations, the invoiced price should not be disregarded in favor of recorded prices. The judgment underscores the necessity of justifiable valuation decisions grounded in documentary evidence and proper application of valuation rules. Case-Laws Customs Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88428