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    <title>2018 (5) TMI 1142 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the Order-in-Original that rejected the transaction value of export goods for DEPB credit solely based on market enquiries. Emphasizing the need to follow proper valuation procedures, the Tribunal highlighted that rejection without clear reasons and solely on market enquiries was insufficient. The appeal was allowed, stressing the importance of adhering to valuation rules in export/import transactions.</description>
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      <description>The Tribunal set aside the Order-in-Original that rejected the transaction value of export goods for DEPB credit solely based on market enquiries. Emphasizing the need to follow proper valuation procedures, the Tribunal highlighted that rejection without clear reasons and solely on market enquiries was insufficient. The appeal was allowed, stressing the importance of adhering to valuation rules in export/import transactions.</description>
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