https://www.taxtmi.com/caselaws?id=269281 Customs valuation of customised related-party goods turned on two points: fresh factual grounds not raised before the adjudicating authority or Commissioner (Appeals) could not be introduced for the first time before the Tribunal, so the Revenue's additional objections were not maintainable; and, where the goods were customised and no contemporaneous imports of identical or similar goods were available, comparison with such imports was unnecessary. On those facts, the declared transaction value was accepted and the valuation challenge failed. en-us Tue, 22 Sep 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269281 Customs valuation of customised related-party goods turned on two points: fresh factual grounds not raised before the adjudicating authority or Commissioner (Appeals) could not be introduced for the first time before the Tribunal, so the Revenue's additional objections were not maintainable; and, where the goods were customised and no contemporaneous imports of identical or similar goods were available, comparison with such imports was unnecessary. On those facts, the declared transaction value was accepted and the valuation challenge failed. Case-Laws Customs Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269281