https://www.taxtmi.com/caselaws?id=434226 The Tribunal upheld the impugned order, determining that the appellant's declared value for the import of Non-calcined petroleum coke should be accepted as the transaction value for assessment. The Tribunal emphasized the differences in quantity and contractual terms between the imports, highlighting the influence of factors such as quantity, customer relationship, and payment terms on pricing. Finding no infirmity in the Commissioner's findings, the Tribunal dismissed the Revenue's appeal, resolving the issue in favor of the appellant. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 20 Feb 2023 08:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434226 The Tribunal upheld the impugned order, determining that the appellant's declared value for the import of Non-calcined petroleum coke should be accepted as the transaction value for assessment. The Tribunal emphasized the differences in quantity and contractual terms between the imports, highlighting the influence of factors such as quantity, customer relationship, and payment terms on pricing. Finding no infirmity in the Commissioner's findings, the Tribunal dismissed the Revenue's appeal, resolving the issue in favor of the appellant. Case-Laws Customs Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434226