https://www.taxtmi.com/caselaws?id=373882 The Tribunal concluded that HR Plates and HR Coils are not similar goods, and the Revenue failed to provide valid reasons for rejecting the declared transaction value. The declared value should be accepted unless valid reasons for rejection are provided as per the Customs Valuation Rules. The appeal filed by the Revenue was dismissed, and the declared transaction value was upheld. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373882 The Tribunal concluded that HR Plates and HR Coils are not similar goods, and the Revenue failed to provide valid reasons for rejecting the declared transaction value. The declared value should be accepted unless valid reasons for rejection are provided as per the Customs Valuation Rules. The appeal filed by the Revenue was dismissed, and the declared transaction value was upheld. Case-Laws Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373882