https://www.taxtmi.com/caselaws?id=341862 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the declared value of imported amusement machines from Japan. The Tribunal emphasized that the assessing officer must adhere to Customs Valuation Rules and that the rejection lacked evidence, especially regarding the discount offered by the supplier. The appellant's argument that the discount was standard practice and not specific to them was supported by a certificate provided. The Tribunal found the lower authorities' reasoning unsustainable, ruling in favor of the appellant. en-us Thu, 19 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341862 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the declared value of imported amusement machines from Japan. The Tribunal emphasized that the assessing officer must adhere to Customs Valuation Rules and that the rejection lacked evidence, especially regarding the discount offered by the supplier. The appellant's argument that the discount was standard practice and not specific to them was supported by a certificate provided. The Tribunal found the lower authorities' reasoning unsustainable, ruling in favor of the appellant. Case-Laws Customs Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341862