https://www.taxtmi.com/caselaws?id=237187 The appeal was allowed by the Tribunal, setting aside the impugned order and restoring the lower assessing authority's decision. The Tribunal found that the technical assistance and royalty agreement did not influence the transaction value of the imported goods. The decision was supported by the comparability of prices with similar supplies to importers in other countries, as no evidence was presented to show that the declared price did not reflect the true value. en-us Mon, 07 Jan 2013 00:00:00 +0530 Mon, 10 Feb 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237187 The appeal was allowed by the Tribunal, setting aside the impugned order and restoring the lower assessing authority's decision. The Tribunal found that the technical assistance and royalty agreement did not influence the transaction value of the imported goods. The decision was supported by the comparability of prices with similar supplies to importers in other countries, as no evidence was presented to show that the declared price did not reflect the true value. Case-Laws Customs Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237187