https://www.taxtmi.com/caselaws?id=102371 The tribunal upheld the rejection of the appellant's claim for a duty refund based on a negotiated price after importation of metallurgical coke. The department deemed the claim premature and later rejected it, emphasizing that the contract did not allow for price negotiation post-acceptance. The examination results by SGS were challenged due to lack of customs officers' involvement, leading to the claim's rejection. The tribunal concluded that the negotiated price was not valid for duty assessment, highlighting the appellant's failure to comply with customs procedures and involve customs officers in the examination process. en-us Sun, 04 Feb 2001 00:00:00 +0530 Tue, 14 Feb 2012 16:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102371 The tribunal upheld the rejection of the appellant's claim for a duty refund based on a negotiated price after importation of metallurgical coke. The department deemed the claim premature and later rejected it, emphasizing that the contract did not allow for price negotiation post-acceptance. The examination results by SGS were challenged due to lack of customs officers' involvement, leading to the claim's rejection. The tribunal concluded that the negotiated price was not valid for duty assessment, highlighting the appellant's failure to comply with customs procedures and involve customs officers in the examination process. Case-Laws Customs Sun, 04 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102371