https://www.taxtmi.com/caselaws?id=110266 The Tribunal found in favor of the appellant, ruling that they had established a prima facie case to exempt pre-deposit and stay the duty recovery related to the imported Ethylene-Di-Chloride (EDC). Despite significant price differences, the Tribunal considered the nature of the commodity with fluctuating prices and the absence of other material questioning the declared transaction values. The decision emphasizes the need to consider various factors beyond price variations in assessing the accuracy of declared import values, particularly for commodities with price fluctuations. en-us Wed, 17 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110266 The Tribunal found in favor of the appellant, ruling that they had established a prima facie case to exempt pre-deposit and stay the duty recovery related to the imported Ethylene-Di-Chloride (EDC). Despite significant price differences, the Tribunal considered the nature of the commodity with fluctuating prices and the absence of other material questioning the declared transaction values. The decision emphasizes the need to consider various factors beyond price variations in assessing the accuracy of declared import values, particularly for commodities with price fluctuations. Case-Laws Customs Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110266