https://www.taxtmi.com/caselaws?id=216615 The Revenue's appeal against the Commissioner (Appeals) decision on the assessable value of imported goods, vendor exclusivity, and valuation principles was dismissed. The dispute over discounts in the invoice and the vendor's exclusivity was resolved in favor of the importers due to lack of evidence supporting the Revenue's claims. The Tribunal rejected the estoppel argument, noting the importers' appeal against the original adjudication, which indicated non-acceptance of the enhanced value. Consequently, the Commissioner (Appeals) decision was upheld, and the Revenue's appeal was dismissed. en-us Tue, 24 May 2011 00:00:00 +0530 Sat, 01 Sep 2012 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216615 The Revenue's appeal against the Commissioner (Appeals) decision on the assessable value of imported goods, vendor exclusivity, and valuation principles was dismissed. The dispute over discounts in the invoice and the vendor's exclusivity was resolved in favor of the importers due to lack of evidence supporting the Revenue's claims. The Tribunal rejected the estoppel argument, noting the importers' appeal against the original adjudication, which indicated non-acceptance of the enhanced value. Consequently, the Commissioner (Appeals) decision was upheld, and the Revenue's appeal was dismissed. Case-Laws Customs Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216615