https://www.taxtmi.com/caselaws?id=336561 The appeal was disposed of with directions for a thorough re-examination by the first appellate authority to ensure procedural fairness and a comprehensive review of the factors influencing the value of imported goods. The Tribunal found remanding the matter to the original authority equitable, directing the first appellate authority to re-hear the appellant, consider GATT Valuation Cell submissions, examine the relationship with the supplier, assess the influence on prices, review the inclusion of royalty and technical know-how fees, and justify the enhancement of the goods' value within three months. en-us Fri, 06 May 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336561 The appeal was disposed of with directions for a thorough re-examination by the first appellate authority to ensure procedural fairness and a comprehensive review of the factors influencing the value of imported goods. The Tribunal found remanding the matter to the original authority equitable, directing the first appellate authority to re-hear the appellant, consider GATT Valuation Cell submissions, examine the relationship with the supplier, assess the influence on prices, review the inclusion of royalty and technical know-how fees, and justify the enhancement of the goods' value within three months. Case-Laws Customs Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336561