https://www.taxtmi.com/caselaws?id=95607 The Tribunal upheld the Commissioner (Appeals)' decision in favor of the respondents regarding the assessable value determination of 'antimony' metal imported from Thailand. The Tribunal supported the authenticity of the transaction value provided by the respondents, emphasizing the direct import from the manufacturer and rejecting the Revenue's arguments based on higher Bombay import prices and London Metal Bulletin prices. The Tribunal found no evidence to doubt the genuineness of the transaction value and concluded that the direct import scenario resulted in a lower value, affirming the decision in favor of the respondents. en-us Thu, 16 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95607 The Tribunal upheld the Commissioner (Appeals)' decision in favor of the respondents regarding the assessable value determination of 'antimony' metal imported from Thailand. The Tribunal supported the authenticity of the transaction value provided by the respondents, emphasizing the direct import from the manufacturer and rejecting the Revenue's arguments based on higher Bombay import prices and London Metal Bulletin prices. The Tribunal found no evidence to doubt the genuineness of the transaction value and concluded that the direct import scenario resulted in a lower value, affirming the decision in favor of the respondents. Case-Laws Customs Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95607