https://www.taxtmi.com/caselaws?id=117178 The Tribunal overturned a duty demand on imported copper scraps, rejecting reliance on London Metal Exchange prices over transaction values. Despite authorities citing higher LME prices, the appellant's argument for transaction value assessment prevailed. The Tribunal emphasized adherence to transaction value principles, considering market fluctuations and lack of evidence supporting alternative assessment bases. The decision highlighted the importance of non-selective pricing assessments and upheld the appellant's appeal, setting aside the duty demand based on the absence of evidence indicating price suppression or non-commercial influences in the transactions. en-us Fri, 23 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117178 The Tribunal overturned a duty demand on imported copper scraps, rejecting reliance on London Metal Exchange prices over transaction values. Despite authorities citing higher LME prices, the appellant's argument for transaction value assessment prevailed. The Tribunal emphasized adherence to transaction value principles, considering market fluctuations and lack of evidence supporting alternative assessment bases. The decision highlighted the importance of non-selective pricing assessments and upheld the appellant's appeal, setting aside the duty demand based on the absence of evidence indicating price suppression or non-commercial influences in the transactions. Case-Laws Customs Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117178