https://www.taxtmi.com/caselaws?id=97263 The Tribunal set aside the order enhancing the value of Antimony Trioxide imported by M/s. Prashant Glass Works Pvt. Ltd. The Tribunal emphasized the transaction value as per Customs Valuation Rules, criticized the Revenue for not considering fluctuating prices, and rejected the Bill of Entry provided by the Revenue. It concluded that the Revenue failed to prove undervaluation, thus allowing the appeal and ruling in favor of the Appellant. en-us Mon, 03 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97263 The Tribunal set aside the order enhancing the value of Antimony Trioxide imported by M/s. Prashant Glass Works Pvt. Ltd. The Tribunal emphasized the transaction value as per Customs Valuation Rules, criticized the Revenue for not considering fluctuating prices, and rejected the Bill of Entry provided by the Revenue. It concluded that the Revenue failed to prove undervaluation, thus allowing the appeal and ruling in favor of the Appellant. Case-Laws Customs Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97263