https://www.taxtmi.com/caselaws?id=110063 Imported goods were valued on the revised reduced price agreed by the foreign supplier during transit, because the price change occurred before the goods reached India and was not a post-importation alteration. On those facts, the original agreed price did not govern assessable value for customs valuation. The revised price was therefore adopted, and the assessee succeeded on the valuation issue. en-us Thu, 30 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110063 Imported goods were valued on the revised reduced price agreed by the foreign supplier during transit, because the price change occurred before the goods reached India and was not a post-importation alteration. On those facts, the original agreed price did not govern assessable value for customs valuation. The revised price was therefore adopted, and the assessee succeeded on the valuation issue. Case-Laws Customs Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110063