https://www.taxtmi.com/caselaws?id=172078 The Tribunal allowed the appellant's appeal after examining the genuineness of an addendum to the original MOA, accepting the appellant's explanation and supporting documents. The Tribunal found the price reduction claimed after importation valid, distinguishing the case from precedent cited by the respondent. By interpreting Section 14 of the Customs Act, 1962, the Tribunal emphasized the genuine nature of the reduced payment and allowed the appeal, granting consequential relief. en-us Tue, 17 Sep 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172078 The Tribunal allowed the appellant's appeal after examining the genuineness of an addendum to the original MOA, accepting the appellant's explanation and supporting documents. The Tribunal found the price reduction claimed after importation valid, distinguishing the case from precedent cited by the respondent. By interpreting Section 14 of the Customs Act, 1962, the Tribunal emphasized the genuine nature of the reduced payment and allowed the appeal, granting consequential relief. Case-Laws Customs Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172078