https://www.taxtmi.com/caselaws?id=265327 The Tribunal upheld the Commissioner (Appeals) order and dismissed the appellant's appeal, ruling that the transaction value for customs assessment should be based on the value declared at the time of importation, as per the initial Memorandum of Agreement (MoA). The Tribunal emphasized the significance of considering circumstances surrounding any price reduction post-importation and cited legal precedents to support its decision. en-us Mon, 11 May 2015 00:00:00 +0530 Fri, 08 Jan 2016 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265327 The Tribunal upheld the Commissioner (Appeals) order and dismissed the appellant's appeal, ruling that the transaction value for customs assessment should be based on the value declared at the time of importation, as per the initial Memorandum of Agreement (MoA). The Tribunal emphasized the significance of considering circumstances surrounding any price reduction post-importation and cited legal precedents to support its decision. Case-Laws Customs Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265327