https://www.taxtmi.com/caselaws?id=326283 The Tribunal upheld the lower Authorities' findings in a case concerning the valuation of imported goods between related parties. The Revenue's appeal challenging the Commissioner (Appeals) order was dismissed as no material change in circumstances was shown, and the declared invoice value was accepted as the transaction value. The Tribunal found no grounds to interfere and emphasized the lack of evidence of any change in facts or circumstances. The Commissioner (Appeals) directive for the Department to file a counter within 30 days was deemed inconsequential as the Revenue did not comply. en-us Wed, 30 Mar 2016 00:00:00 +0530 Mon, 11 Apr 2016 21:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326283 The Tribunal upheld the lower Authorities' findings in a case concerning the valuation of imported goods between related parties. The Revenue's appeal challenging the Commissioner (Appeals) order was dismissed as no material change in circumstances was shown, and the declared invoice value was accepted as the transaction value. The Tribunal found no grounds to interfere and emphasized the lack of evidence of any change in facts or circumstances. The Commissioner (Appeals) directive for the Department to file a counter within 30 days was deemed inconsequential as the Revenue did not comply. Case-Laws Customs Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326283