https://www.taxtmi.com/caselaws?id=116319 Imported goods valuation based on the manufacturer's website was found prima facie unsustainable because similar imports in the same period had been assessed by the same officers at lower prices. The valuation of the deck mechanism also required reconsideration in light of the Larger Bench decision referred to in the order, and the finding of mala fides was not supported on the record. The assessment was set aside and the matter remanded for fresh reassessment, with directions to give definite reasons if the lowest accepted transaction value was not applied. en-us Wed, 25 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116319 Imported goods valuation based on the manufacturer's website was found prima facie unsustainable because similar imports in the same period had been assessed by the same officers at lower prices. The valuation of the deck mechanism also required reconsideration in light of the Larger Bench decision referred to in the order, and the finding of mala fides was not supported on the record. The assessment was set aside and the matter remanded for fresh reassessment, with directions to give definite reasons if the lowest accepted transaction value was not applied. Case-Laws Customs Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116319