https://www.taxtmi.com/caselaws?id=102239 The tribunal allowed the appeals, setting aside the adjudicator's order. It concluded that the imported machines were not identical, the relationship did not influence the price, the valuation process under Rule 5 was incorrect, and the penalties under Sections 112 and 114A of the Customs Act, 1962, were not justified. en-us Fri, 20 Jul 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102239 The tribunal allowed the appeals, setting aside the adjudicator's order. It concluded that the imported machines were not identical, the relationship did not influence the price, the valuation process under Rule 5 was incorrect, and the penalties under Sections 112 and 114A of the Customs Act, 1962, were not justified. Case-Laws Customs Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102239