https://www.taxtmi.com/caselaws?id=269739 The Tribunal allowed the appeal, setting aside the order for loading the transaction value by 12.5%. It concluded that the loading was not sustainable under Rule 4 of the Customs Valuation Rules, 2007. The Tribunal emphasized the importance of making adjustments for differences in commercial levels and quantities for a valid comparison under Rule 4. The arguments regarding the inclusion of post-import expenses in the assessable value under Rule 10 were deemed irrelevant as Rule 10 was not invoked for loading the value. en-us Wed, 04 Nov 2015 00:00:00 +0530 Tue, 07 Feb 2017 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269739 The Tribunal allowed the appeal, setting aside the order for loading the transaction value by 12.5%. It concluded that the loading was not sustainable under Rule 4 of the Customs Valuation Rules, 2007. The Tribunal emphasized the importance of making adjustments for differences in commercial levels and quantities for a valid comparison under Rule 4. The arguments regarding the inclusion of post-import expenses in the assessable value under Rule 10 were deemed irrelevant as Rule 10 was not invoked for loading the value. Case-Laws Customs Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269739