https://www.taxtmi.com/caselaws?id=342906 The Tribunal allowed the appeals filed by Revenue, setting aside the impugned orders and ruling in favor of the Revenue. The decision was influenced by principles established in a previous case involving Hira Steel Limited, emphasizing the value agreed upon by parties at the time of export. The Tribunal held that the value paid or payable at the time of export is crucial, and subsequent events do not alter the assessed value. The judgment pronounced in court allowed Revenue's appeal and set aside the impugned order. en-us Tue, 04 Apr 2017 00:00:00 +0530 Tue, 16 May 2017 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342906 The Tribunal allowed the appeals filed by Revenue, setting aside the impugned orders and ruling in favor of the Revenue. The decision was influenced by principles established in a previous case involving Hira Steel Limited, emphasizing the value agreed upon by parties at the time of export. The Tribunal held that the value paid or payable at the time of export is crucial, and subsequent events do not alter the assessed value. The judgment pronounced in court allowed Revenue's appeal and set aside the impugned order. Case-Laws Customs Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342906