https://www.taxtmi.com/caselaws?id=985 The Supreme Court allowed the civil appeal, setting aside the Tribunal's decision and confirming the Commissioner's order regarding the invocation of Rule 7A of the Customs Valuation Rules, 1988 in assessing duty on imported goods. The Court emphasized the importance of adhering to customs valuation rules and conducting assessments based on transaction values unless exceptional circumstances warrant deviation, aligning with previous findings on the correct application of valuation rules in customs assessments. en-us Tue, 27 Feb 2007 00:00:00 +0530 Sat, 07 Dec 2013 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=985 The Supreme Court allowed the civil appeal, setting aside the Tribunal's decision and confirming the Commissioner's order regarding the invocation of Rule 7A of the Customs Valuation Rules, 1988 in assessing duty on imported goods. The Court emphasized the importance of adhering to customs valuation rules and conducting assessments based on transaction values unless exceptional circumstances warrant deviation, aligning with previous findings on the correct application of valuation rules in customs assessments. Case-Laws Customs Tue, 27 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=985