https://www.taxtmi.com/caselaws?id=113416 In a customs valuation dispute over an imported vessel, the Tribunal held that a price agreed only after importation did not, on the face of the record, displace the prima facie relevance of the price available at the time of importation under Section 14 of the Customs Act. The Revenue's reliance on the timing of valuation and the Customs Valuation Rules, 1988 was found sufficient to establish a strong prima facie case for stay consideration. Stay of the lower appellate order was granted in favour of the Revenue. en-us Mon, 29 Mar 2004 00:00:00 +0530 Sat, 05 May 2012 12:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113416 In a customs valuation dispute over an imported vessel, the Tribunal held that a price agreed only after importation did not, on the face of the record, displace the prima facie relevance of the price available at the time of importation under Section 14 of the Customs Act. The Revenue's reliance on the timing of valuation and the Customs Valuation Rules, 1988 was found sufficient to establish a strong prima facie case for stay consideration. Stay of the lower appellate order was granted in favour of the Revenue. Case-Laws Customs Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113416