https://www.taxtmi.com/caselaws?id=125451 The Appellate Tribunal CESTAT, Mumbai set aside the loading of transaction values for imported goods, emphasizing the need for comparability at the same commercial level with contemporaneous imports. The Tribunal accepted the declared value for the disputed item, ruling in favor of the appellants and allowing the appeal. This decision underscores the significance of evaluating commercial levels in determining transaction values under customs regulations. en-us Mon, 20 Oct 2008 00:00:00 +0530 Thu, 25 Oct 2012 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125451 The Appellate Tribunal CESTAT, Mumbai set aside the loading of transaction values for imported goods, emphasizing the need for comparability at the same commercial level with contemporaneous imports. The Tribunal accepted the declared value for the disputed item, ruling in favor of the appellants and allowing the appeal. This decision underscores the significance of evaluating commercial levels in determining transaction values under customs regulations. Case-Laws Customs Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125451