https://www.taxtmi.com/caselaws?id=334970 The Tribunal set aside the Commissioner (Appeals)'s order and ruled in favor of the appellant regarding the valuation of imported parts of switches from a related person. The Tribunal found that the relationship did not influence the price, as supported by evidence from the foreign supplier. It concluded that the valuation was in compliance with Customs Valuation Rules, and there was no requirement for reevaluation under Rule 3 (3) (b). The appeal was allowed in favor of the appellant. en-us Tue, 22 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334970 The Tribunal set aside the Commissioner (Appeals)'s order and ruled in favor of the appellant regarding the valuation of imported parts of switches from a related person. The Tribunal found that the relationship did not influence the price, as supported by evidence from the foreign supplier. It concluded that the valuation was in compliance with Customs Valuation Rules, and there was no requirement for reevaluation under Rule 3 (3) (b). The appeal was allowed in favor of the appellant. Case-Laws Customs Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334970