https://www.taxtmi.com/caselaws?id=212068 The Tribunal rejected the appeal, upholding duty liability on re-imported goods purchased by the appellant. It agreed with the Commissioner (Appeals) on assessing the customs duty based on the damaged goods' transaction value at the time of sale. The judgment stressed the significance of considering salvage and re-importation circumstances in determining customs duty obligations, emphasizing the necessity of proper documentation and evidence to support claims in such cases. en-us Tue, 04 Oct 2011 00:00:00 +0530 Fri, 13 Apr 2012 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212068 The Tribunal rejected the appeal, upholding duty liability on re-imported goods purchased by the appellant. It agreed with the Commissioner (Appeals) on assessing the customs duty based on the damaged goods' transaction value at the time of sale. The judgment stressed the significance of considering salvage and re-importation circumstances in determining customs duty obligations, emphasizing the necessity of proper documentation and evidence to support claims in such cases. Case-Laws Customs Tue, 04 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212068