https://www.taxtmi.com/caselaws?id=403468 The Tribunal allowed the appeal, ruling that the impugned order did not withstand legal scrutiny. They emphasized that declared prices in related party transactions should not be questioned without evidence of price influence or flow back. The Tribunal stressed the importance of adhering to Customs Valuation Rules and requiring doubts about declared prices to be substantiated with adequate evidence. en-us Tue, 12 Jan 2021 00:00:00 +0530 Tue, 27 Jul 2021 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403468 The Tribunal allowed the appeal, ruling that the impugned order did not withstand legal scrutiny. They emphasized that declared prices in related party transactions should not be questioned without evidence of price influence or flow back. The Tribunal stressed the importance of adhering to Customs Valuation Rules and requiring doubts about declared prices to be substantiated with adequate evidence. Case-Laws Customs Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403468