https://www.taxtmi.com/caselaws?id=170095 The Tribunal upheld the enhanced value of Thermal Transfer Ribbon and Toner based on quality comparison and NIDB data. It rejected challenges to the valuation under Rule 8, emphasizing the quality similarities between Katun and LG toner. Despite brand differences, the Tribunal supported the valuation adjustment. It also reduced the redemption fine to &8377;35,000 and the penalty to &8377;10,000, considering the limited impact on duty. en-us Wed, 29 Sep 2010 00:00:00 +0530 Sat, 16 May 2015 15:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170095 The Tribunal upheld the enhanced value of Thermal Transfer Ribbon and Toner based on quality comparison and NIDB data. It rejected challenges to the valuation under Rule 8, emphasizing the quality similarities between Katun and LG toner. Despite brand differences, the Tribunal supported the valuation adjustment. It also reduced the redemption fine to &8377;35,000 and the penalty to &8377;10,000, considering the limited impact on duty. Case-Laws Customs Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170095