https://www.taxtmi.com/caselaws?id=429408 The Tribunal set aside the Order-In-Original confirming the demand of duty under section 28(2) of the Customs Act, 1962, along with interest and penalty. The decision emphasized the need for considering contemporaneous prices for imported goods and the lack of comparability between goods imported by different parties at different times. The Tribunal ruled that conflicting orders on the same imported goods could not coexist, ultimately allowing the appeal and stressing the importance of assessing imported goods based on timing and market conditions. en-us Wed, 26 Oct 2022 00:00:00 +0530 Fri, 28 Oct 2022 09:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429408 The Tribunal set aside the Order-In-Original confirming the demand of duty under section 28(2) of the Customs Act, 1962, along with interest and penalty. The decision emphasized the need for considering contemporaneous prices for imported goods and the lack of comparability between goods imported by different parties at different times. The Tribunal ruled that conflicting orders on the same imported goods could not coexist, ultimately allowing the appeal and stressing the importance of assessing imported goods based on timing and market conditions. Case-Laws Customs Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429408