https://www.taxtmi.com/caselaws?id=331912 The Tribunal remanded the matter for fresh adjudication, emphasizing the importance of examining contemporaneous import prices before accepting the transaction value under Rule 3(3)(b) of the Customs Valuation Rules, 2007. The Commissioner (Appeals) set aside the decision accepting the transaction value, highlighting the necessity to consider contemporaneous import prices for accurate valuation. The Tribunal rejected the appeal, emphasizing the fluctuating nature of prices and the need for a comprehensive assessment based on relevant data. en-us Fri, 26 Aug 2016 00:00:00 +0530 Fri, 04 Nov 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331912 The Tribunal remanded the matter for fresh adjudication, emphasizing the importance of examining contemporaneous import prices before accepting the transaction value under Rule 3(3)(b) of the Customs Valuation Rules, 2007. The Commissioner (Appeals) set aside the decision accepting the transaction value, highlighting the necessity to consider contemporaneous import prices for accurate valuation. The Tribunal rejected the appeal, emphasizing the fluctuating nature of prices and the need for a comprehensive assessment based on relevant data. Case-Laws Customs Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331912