https://www.taxtmi.com/caselaws?id=363987 The Tribunal allowed the appeals filed by the appellant, setting aside the impugned order that rejected the transaction value based on LME prices. The Tribunal emphasized the significance of transaction value in customs valuation and highlighted that LME prices for Zinc of higher purity were not comparable to the appellant's imported Zinc with lower purity levels. Referring to legal provisions and precedents, the Tribunal concluded that the rejection of transaction value solely based on LME prices without corroborative evidence was unjustified, leading to the decision in favor of the appellant. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363987 The Tribunal allowed the appeals filed by the appellant, setting aside the impugned order that rejected the transaction value based on LME prices. The Tribunal emphasized the significance of transaction value in customs valuation and highlighted that LME prices for Zinc of higher purity were not comparable to the appellant's imported Zinc with lower purity levels. Referring to legal provisions and precedents, the Tribunal concluded that the rejection of transaction value solely based on LME prices without corroborative evidence was unjustified, leading to the decision in favor of the appellant. Case-Laws Customs Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363987