https://www.taxtmi.com/caselaws?id=121872 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the appellant in a case concerning the import of coal. The dispute arose from the assessment of customs duty based on moisture content determined by the Customs laboratory, leading to a revision of the import quantity and a demand for customs duty. The appellant argued that duty should be based on the transaction value, not the moisture levels, as per the contract terms. The Tribunal agreed, emphasizing that duty should be paid on the transaction value, leading to the allowance of the appeals and setting aside the impugned orders. en-us Mon, 14 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121872 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the appellant in a case concerning the import of coal. The dispute arose from the assessment of customs duty based on moisture content determined by the Customs laboratory, leading to a revision of the import quantity and a demand for customs duty. The appellant argued that duty should be based on the transaction value, not the moisture levels, as per the contract terms. The Tribunal agreed, emphasizing that duty should be paid on the transaction value, leading to the allowance of the appeals and setting aside the impugned orders. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121872