https://www.taxtmi.com/caselaws?id=221299 The Tribunal allowed the appeal, setting aside the lower appellate authority's decision to unreasonably load the declared invoice value by 100% without valid justification. The case was remanded to the original adjudicating authority for reassessment, considering factors affecting prices in international trade transactions. The authority was directed to evaluate the appellant's declared prices in light of third-party imports and relevant trade factors, providing the appellant with a fair opportunity to defend their transaction value. en-us Thu, 22 Nov 2012 00:00:00 +0530 Tue, 05 Mar 2013 10:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221299 The Tribunal allowed the appeal, setting aside the lower appellate authority's decision to unreasonably load the declared invoice value by 100% without valid justification. The case was remanded to the original adjudicating authority for reassessment, considering factors affecting prices in international trade transactions. The authority was directed to evaluate the appellant's declared prices in light of third-party imports and relevant trade factors, providing the appellant with a fair opportunity to defend their transaction value. Case-Laws Customs Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221299