https://www.taxtmi.com/caselaws?id=233766 The appellate tribunal set aside the impugned order, emphasizing the incorrect application of Rule 10(1)(c) for enhancing the transaction value based on the relationship between related parties. The decision stressed the importance of evidence and justification when rejecting declared values and enhancing transaction values under the Customs Valuation Rules 2007. en-us Wed, 06 Mar 2013 00:00:00 +0530 Fri, 05 Jun 2015 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233766 The appellate tribunal set aside the impugned order, emphasizing the incorrect application of Rule 10(1)(c) for enhancing the transaction value based on the relationship between related parties. The decision stressed the importance of evidence and justification when rejecting declared values and enhancing transaction values under the Customs Valuation Rules 2007. Case-Laws Customs Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233766