https://www.taxtmi.com/caselaws?id=238400 The Tribunal ruled in favor of the appellant on all three issues. They emphasized the need for a detailed examination of statutory provisions and supporting documents, granting a waiver of pre-deposit and a stay of recovery during the appeal process due to the financial hardships faced by the small exporter appellant. The Tribunal highlighted the lack of basis for charging the differential duty on lumps exceeding the 5% tolerance limit, the rejection of transaction value in favor of contemporaneous prices, and suggested waiting for a final decision on whether the FOB price should be treated as a cum-duty price. en-us Tue, 16 Apr 2013 00:00:00 +0530 Tue, 22 Oct 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238400 The Tribunal ruled in favor of the appellant on all three issues. They emphasized the need for a detailed examination of statutory provisions and supporting documents, granting a waiver of pre-deposit and a stay of recovery during the appeal process due to the financial hardships faced by the small exporter appellant. The Tribunal highlighted the lack of basis for charging the differential duty on lumps exceeding the 5% tolerance limit, the rejection of transaction value in favor of contemporaneous prices, and suggested waiting for a final decision on whether the FOB price should be treated as a cum-duty price. Case-Laws Customs Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238400