https://www.taxtmi.com/caselaws?id=105010 The tribunal ruled in favor of the appellant, setting aside the revenue's decision to enhance the declared value of imported garlic. The tribunal emphasized the acceptance of declared prices, especially in cases of bulk purchases, and highlighted the importance of considering contemporaneous imports and legal principles in determining transaction value. The rejection of invoice prices based on the nature of the goods and the evaluation of higher value imports were also key factors in the decision, ultimately leading to the appeal being allowed with consequential relief. en-us Tue, 01 Oct 2002 00:00:00 +0530 Fri, 02 Mar 2012 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105010 The tribunal ruled in favor of the appellant, setting aside the revenue's decision to enhance the declared value of imported garlic. The tribunal emphasized the acceptance of declared prices, especially in cases of bulk purchases, and highlighted the importance of considering contemporaneous imports and legal principles in determining transaction value. The rejection of invoice prices based on the nature of the goods and the evaluation of higher value imports were also key factors in the decision, ultimately leading to the appeal being allowed with consequential relief. Case-Laws Customs Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105010