https://www.taxtmi.com/caselaws?id=94898 The Tribunal dismissed the Revenue's appeal and allowed GMMCO's appeal, directing authorities to finalize the assessment based on the transaction value shown in the invoices under Section 14 of the Customs Act. The decision emphasized the importance of mutual interest in determining the relationship between parties for valuation purposes. en-us Fri, 25 Aug 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94898 The Tribunal dismissed the Revenue's appeal and allowed GMMCO's appeal, directing authorities to finalize the assessment based on the transaction value shown in the invoices under Section 14 of the Customs Act. The decision emphasized the importance of mutual interest in determining the relationship between parties for valuation purposes. Case-Laws Customs Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94898