https://www.taxtmi.com/caselaws?id=336860 The Tribunal allowed the appeal, ruling that the customs authorities did not adhere to the legal requirements for rejecting the transaction value of the imported goods. The Tribunal emphasized the importance of following the Customs Valuation Rules and respecting transaction value unless clear evidence justifying rejection is presented. The appeal was granted, rejecting the customs authorities' enhancement of the declared value and their refusal to grant the refund claim. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 30 Dec 2016 13:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336860 The Tribunal allowed the appeal, ruling that the customs authorities did not adhere to the legal requirements for rejecting the transaction value of the imported goods. The Tribunal emphasized the importance of following the Customs Valuation Rules and respecting transaction value unless clear evidence justifying rejection is presented. The appeal was granted, rejecting the customs authorities' enhancement of the declared value and their refusal to grant the refund claim. Case-Laws Customs Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336860