https://www.taxtmi.com/caselaws?id=31118 The appellate tribunal set aside the lower authorities' orders and allowed the appeal, providing relief to the appellant. The tribunal emphasized the importance of respecting the declared transaction value unless concrete reasons exist to doubt its accuracy, stressing the need for a thorough assessment based on contractual terms and factual evidence rather than arbitrary comparisons with other importers. en-us Mon, 09 Jun 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31118 The appellate tribunal set aside the lower authorities' orders and allowed the appeal, providing relief to the appellant. The tribunal emphasized the importance of respecting the declared transaction value unless concrete reasons exist to doubt its accuracy, stressing the need for a thorough assessment based on contractual terms and factual evidence rather than arbitrary comparisons with other importers. Case-Laws Customs Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31118