https://www.taxtmi.com/caselaws?id=109838 The Tribunal allowed the appeal, accepting the appellants' justification for price differences in imported goods based on quality and fabrication disparities. The declared transaction value was upheld, with no penalties or additional duties imposed due to the lack of proven misdeclaration. The decision underscored the significance of considering commercial and manufacturing specifics in determining the value of imported goods. en-us Thu, 24 Apr 2003 00:00:00 +0530 Thu, 12 Apr 2012 12:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109838 The Tribunal allowed the appeal, accepting the appellants' justification for price differences in imported goods based on quality and fabrication disparities. The declared transaction value was upheld, with no penalties or additional duties imposed due to the lack of proven misdeclaration. The decision underscored the significance of considering commercial and manufacturing specifics in determining the value of imported goods. Case-Laws Customs Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109838