https://www.taxtmi.com/caselaws?id=3595 The SC dismissed the importer's appeal with costs, upholding the assessing authority's rejection of the transactional value declared by the importer. The court found the importer's letters showing falling international raw material prices and contemporaneous lower-priced shipments from the same supplier were not heeded by the assessing authority, and the appellate authority likewise dismissed the appeal. Because the importer relied on contemporaneous imports from the same supplier-a fact not disputed-the appeal nevertheless failed and was dismissed with costs. en-us Thu, 10 Apr 2008 00:00:00 +0530 Tue, 09 Sep 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3595 The SC dismissed the importer's appeal with costs, upholding the assessing authority's rejection of the transactional value declared by the importer. The court found the importer's letters showing falling international raw material prices and contemporaneous lower-priced shipments from the same supplier were not heeded by the assessing authority, and the appellate authority likewise dismissed the appeal. Because the importer relied on contemporaneous imports from the same supplier-a fact not disputed-the appeal nevertheless failed and was dismissed with costs. Case-Laws Customs Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3595