https://www.taxtmi.com/caselaws?id=288260 The Tribunal set aside the impugned order, allowing the appeal and granting consequential reliefs to the appellants. The Tribunal concluded that the transaction value could not be rejected based on the Bulletin entries lacking legal validity. The appellants' direct import from the manufacturer, supported by invoices and a manufacturer's certificate, was deemed credible, and the Tribunal found the Revenue's evidence of higher valued imports of identical items during the relevant period insufficient to justify the increased assessable value. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 28 May 2020 13:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288260 The Tribunal set aside the impugned order, allowing the appeal and granting consequential reliefs to the appellants. The Tribunal concluded that the transaction value could not be rejected based on the Bulletin entries lacking legal validity. The appellants' direct import from the manufacturer, supported by invoices and a manufacturer's certificate, was deemed credible, and the Tribunal found the Revenue's evidence of higher valued imports of identical items during the relevant period insufficient to justify the increased assessable value. Case-Laws Customs Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288260