https://www.taxtmi.com/caselaws?id=115840 The Tribunal upheld the decision of the adjudicating authority to assess the ship's value based on the original memorandum of agreement, dismissing the appellant's appeal. The appellant's claim for a reduced value based on an amended agreement post-importation was rejected due to lack of evidence of damage to the ship supporting the price reduction. The Tribunal emphasized the necessity of providing concrete evidence to substantiate valuation claims in customs assessments, leading to the affirmation of the assessment based on the original agreement value. en-us Wed, 22 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115840 The Tribunal upheld the decision of the adjudicating authority to assess the ship's value based on the original memorandum of agreement, dismissing the appellant's appeal. The appellant's claim for a reduced value based on an amended agreement post-importation was rejected due to lack of evidence of damage to the ship supporting the price reduction. The Tribunal emphasized the necessity of providing concrete evidence to substantiate valuation claims in customs assessments, leading to the affirmation of the assessment based on the original agreement value. Case-Laws Customs Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115840