https://www.taxtmi.com/caselaws?id=93097 The Tribunal upheld the Assistant Collector's determination of the value of lead scrap at US $ 351 per metric tonne, rejecting the transaction value due to discrepancies in contracts. The Collector (Appeals) decision in favor of the importer was overturned, with the Tribunal finding the rejection of the transaction value justified. The method used to reduce the price of Rack to determine the imported scrap value pro rata was deemed reasonable, leading to the restoration of the Assistant Collector's order. en-us Tue, 28 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 13:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93097 The Tribunal upheld the Assistant Collector's determination of the value of lead scrap at US $ 351 per metric tonne, rejecting the transaction value due to discrepancies in contracts. The Collector (Appeals) decision in favor of the importer was overturned, with the Tribunal finding the rejection of the transaction value justified. The method used to reduce the price of Rack to determine the imported scrap value pro rata was deemed reasonable, leading to the restoration of the Assistant Collector's order. Case-Laws Customs Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93097