https://www.taxtmi.com/caselaws?id=152412 The Tribunal allowed the appeal in a valuation dispute involving imported Antimony goods. It held that the Customs authorities improperly rejected the unit prices declared by the appellant based on price quotations of identical goods by other importers. The Tribunal considered the quantity difference in pricing, noting that quantity discounts are common in international trade. It concluded that the appellant's declared values should be accepted, emphasizing that the unit price for a smaller quantity cannot dictate the value for a larger quantity. The Tribunal directed the assessment of goods based on the appellant's declared values. en-us Tue, 06 Oct 2009 00:00:00 +0530 Fri, 09 Jun 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152412 The Tribunal allowed the appeal in a valuation dispute involving imported Antimony goods. It held that the Customs authorities improperly rejected the unit prices declared by the appellant based on price quotations of identical goods by other importers. The Tribunal considered the quantity difference in pricing, noting that quantity discounts are common in international trade. It concluded that the appellant's declared values should be accepted, emphasizing that the unit price for a smaller quantity cannot dictate the value for a larger quantity. The Tribunal directed the assessment of goods based on the appellant's declared values. Case-Laws Customs Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152412