https://www.taxtmi.com/caselaws?id=426097 The Appellate Tribunal CESTAT Ahmedabad remanded the case back to the Commissioner (Appeals) for fresh consideration. The Tribunal emphasized the importance of examining the genuineness of the addendum and the necessity of the price reduction in determining the transaction value of the vessel under the Customs Act, 1962. The decision highlighted the significance of considering actual payment and scrutinizing the reasons behind any price adjustments. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426097 The Appellate Tribunal CESTAT Ahmedabad remanded the case back to the Commissioner (Appeals) for fresh consideration. The Tribunal emphasized the importance of examining the genuineness of the addendum and the necessity of the price reduction in determining the transaction value of the vessel under the Customs Act, 1962. The decision highlighted the significance of considering actual payment and scrutinizing the reasons behind any price adjustments. Case-Laws Customs Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426097