https://www.taxtmi.com/caselaws?id=359325 The Tribunal affirmed the Commissioner (Appeals) decision on the customs valuation of a used Hummer car imported under Transfer of Residence Rules. The valuation was based on the invoice price of US$ 52735.43, inclusive of parts/accessories. The appellant's arguments for deductions, including trade discount, VAT refund, and inland haulage charges, were rejected. The Tribunal upheld the valuation methodology and deductions made by the appellate authority, dismissing the appellant's appeal and confirming the valuation of the vehicle. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359325 The Tribunal affirmed the Commissioner (Appeals) decision on the customs valuation of a used Hummer car imported under Transfer of Residence Rules. The valuation was based on the invoice price of US$ 52735.43, inclusive of parts/accessories. The appellant's arguments for deductions, including trade discount, VAT refund, and inland haulage charges, were rejected. The Tribunal upheld the valuation methodology and deductions made by the appellate authority, dismissing the appellant's appeal and confirming the valuation of the vehicle. Case-Laws Customs Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359325