https://www.taxtmi.com/caselaws?id=97580 The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals)'s decision to set aside the order-in-original, confiscation of impugned goods, and penalty imposed on the appellant. The Tribunal rejected the Revenue's appeal, emphasizing the need to establish the transaction value in international trade, lack of proof of influencing relationships between parties, and correct application of Customs Valuation Rules. en-us Tue, 08 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97580 The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals)'s decision to set aside the order-in-original, confiscation of impugned goods, and penalty imposed on the appellant. The Tribunal rejected the Revenue's appeal, emphasizing the need to establish the transaction value in international trade, lack of proof of influencing relationships between parties, and correct application of Customs Valuation Rules. Case-Laws Customs Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97580