https://www.taxtmi.com/caselaws?id=244510 The Tribunal set aside the impugned order and allowed the appeal in a case concerning the valuation of imported goods from related persons. The appellant, a manufacturer of motor vehicles, contested the loading on the declared value imposed by the Special Valuation Cell. The Commissioner (Appeals) upheld the decision due to lack of evidence showing the transaction value was not influenced by the relationship. The Tribunal ruled in favor of the appellant, citing the applicability of dual prices for original equipment parts and spare parts and emphasizing the lack of evidence proving the relationship influenced the transaction value. en-us Tue, 26 Feb 2013 00:00:00 +0530 Fri, 28 Feb 2014 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244510 The Tribunal set aside the impugned order and allowed the appeal in a case concerning the valuation of imported goods from related persons. The appellant, a manufacturer of motor vehicles, contested the loading on the declared value imposed by the Special Valuation Cell. The Commissioner (Appeals) upheld the decision due to lack of evidence showing the transaction value was not influenced by the relationship. The Tribunal ruled in favor of the appellant, citing the applicability of dual prices for original equipment parts and spare parts and emphasizing the lack of evidence proving the relationship influenced the transaction value. Case-Laws Customs Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244510