https://www.taxtmi.com/caselaws?id=109986 The Tribunal found in favor of the appellant, holding that the declared transaction values for imported currency counting machines were justified based on evidence of negotiations and price reductions with suppliers. The Tribunal rejected the Revenue's argument against claimed discounts, emphasizing the lack of supporting evidence and the downward price trend in the domestic market. Consequently, the Tribunal set aside the previous order and directed the release of the bank guarantee submitted by the appellant. en-us Thu, 28 Aug 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109986 The Tribunal found in favor of the appellant, holding that the declared transaction values for imported currency counting machines were justified based on evidence of negotiations and price reductions with suppliers. The Tribunal rejected the Revenue's argument against claimed discounts, emphasizing the lack of supporting evidence and the downward price trend in the domestic market. Consequently, the Tribunal set aside the previous order and directed the release of the bank guarantee submitted by the appellant. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109986