https://www.taxtmi.com/caselaws?id=203295 In customs valuation, once appellate jurisdiction is exercised and the earlier appeal is dismissed, the doctrine of merger gives finality to the operative order, so the Tribunal cannot reopen the applicability of Rule 6. The text also states that quantity- or commercial-level adjustments under the Customs Valuation Rules must rest on demonstrated evidence showing reasonableness and accuracy; higher import volume alone is insufficient. On that basis, an ad-hoc 20% adjustment without documentary support was not sustainable and was set aside, while the Rule 6 valuation position was upheld. en-us Mon, 26 Jul 2010 00:00:00 +0530 Wed, 16 Nov 2022 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203295 In customs valuation, once appellate jurisdiction is exercised and the earlier appeal is dismissed, the doctrine of merger gives finality to the operative order, so the Tribunal cannot reopen the applicability of Rule 6. The text also states that quantity- or commercial-level adjustments under the Customs Valuation Rules must rest on demonstrated evidence showing reasonableness and accuracy; higher import volume alone is insufficient. On that basis, an ad-hoc 20% adjustment without documentary support was not sustainable and was set aside, while the Rule 6 valuation position was upheld. Case-Laws Customs Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203295