https://www.taxtmi.com/caselaws?id=334282 The final invoice and Bank Realization Certificate were accepted as reliable evidence of the amount actually realised on export, because no contrary material showed receipt of any sum beyond the invoice amount. On that basis, the assessable value was correctly finalised using those documents. The Commissioner (Appeals) had already addressed the department's objections in a reasoned order, and no infirmity was found in that appellate decision. The departmental challenge therefore failed, and the appellate order was sustained with the appeal rejected. en-us Tue, 16 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334282 The final invoice and Bank Realization Certificate were accepted as reliable evidence of the amount actually realised on export, because no contrary material showed receipt of any sum beyond the invoice amount. On that basis, the assessable value was correctly finalised using those documents. The Commissioner (Appeals) had already addressed the department's objections in a reasoned order, and no infirmity was found in that appellate decision. The departmental challenge therefore failed, and the appellate order was sustained with the appeal rejected. Case-Laws Customs Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334282