https://www.taxtmi.com/caselaws?id=99888 The Tribunal allowed one appeal and dismissed another in a case concerning the assessment of the value of a second-hand structural rolling mill imported by a company. The dispute arose from the variance between the Department's proposed value of $30 million and the importer's declared value of $13.875 million. The Tribunal emphasized the significance of market conditions, negotiation dynamics, and contractual terms in determining the assessable value of imported goods, highlighting the impact of disuse on value and the inclusion of container costs in the overall assessment. en-us Sat, 04 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 14:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99888 The Tribunal allowed one appeal and dismissed another in a case concerning the assessment of the value of a second-hand structural rolling mill imported by a company. The dispute arose from the variance between the Department's proposed value of $30 million and the importer's declared value of $13.875 million. The Tribunal emphasized the significance of market conditions, negotiation dynamics, and contractual terms in determining the assessable value of imported goods, highlighting the impact of disuse on value and the inclusion of container costs in the overall assessment. Case-Laws Customs Sat, 04 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99888