https://www.taxtmi.com/caselaws?id=332669 The Tribunal concluded that the declared values of iron ore fines for export should be accepted as the transaction values, as they aligned with the final invoices and Bank Realization Certificates. Minor variations in Fe content were deemed acceptable, and the Customs authorities' enhanced value assessments were considered arbitrary. The Tribunal emphasized adherence to natural justice principles and ruled in favor of the appellant, allowing the appeals with consequential reliefs. en-us Fri, 05 Aug 2016 00:00:00 +0530 Thu, 22 Sep 2016 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332669 The Tribunal concluded that the declared values of iron ore fines for export should be accepted as the transaction values, as they aligned with the final invoices and Bank Realization Certificates. Minor variations in Fe content were deemed acceptable, and the Customs authorities' enhanced value assessments were considered arbitrary. The Tribunal emphasized adherence to natural justice principles and ruled in favor of the appellant, allowing the appeals with consequential reliefs. Case-Laws Customs Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332669