https://www.taxtmi.com/caselaws?id=383081 The Tribunal set aside the Commissioner (Appeals) order, emphasizing the correct application of Rule 3(3)(a) for valuation purposes and rejecting the inappropriate reliance on Rule 3(3)(b) and profit margin considerations. The appeal was allowed based on these findings. en-us Wed, 01 May 2019 00:00:00 +0530 Wed, 17 Jul 2019 09:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383081 The Tribunal set aside the Commissioner (Appeals) order, emphasizing the correct application of Rule 3(3)(a) for valuation purposes and rejecting the inappropriate reliance on Rule 3(3)(b) and profit margin considerations. The appeal was allowed based on these findings. Case-Laws Customs Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383081