https://www.taxtmi.com/caselaws?id=107055 The Appellate Tribunal CEGAT, New Delhi set aside the duty demand of Rs. 2,71,022 imposed on the appellant for the imported Water Extrusion Plant under the EPCG Scheme. The Tribunal ruled that subsequent imports should not have been included in the valuation process and that landing charges were already factored into the declared value. The judgment emphasized the need for accurate valuation based on the transaction terms and adherence to the scope of adjudication proceedings, ultimately ruling in favor of the appellant. en-us Fri, 17 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107055 The Appellate Tribunal CEGAT, New Delhi set aside the duty demand of Rs. 2,71,022 imposed on the appellant for the imported Water Extrusion Plant under the EPCG Scheme. The Tribunal ruled that subsequent imports should not have been included in the valuation process and that landing charges were already factored into the declared value. The judgment emphasized the need for accurate valuation based on the transaction terms and adherence to the scope of adjudication proceedings, ultimately ruling in favor of the appellant. Case-Laws Customs Fri, 17 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107055