https://www.taxtmi.com/caselaws?id=439136 The Tribunal allowed the appeal in favor of the appellants concerning the valuation of imported goods and eligibility for exemption under Notification No. 30/2004-CE. It emphasized that the declared transaction value should be the basis for assessment unless valid reasons for rejection are provided. The Tribunal also clarified that the importer need not satisfy the condition of non-availment of Cenvat Credit to claim exemption. Relying on precedent and legal provisions, the Tribunal set aside the impugned orders and granted consequential relief to the appellants. en-us Thu, 15 Jun 2023 00:00:00 +0530 Sat, 17 Jun 2023 08:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439136 The Tribunal allowed the appeal in favor of the appellants concerning the valuation of imported goods and eligibility for exemption under Notification No. 30/2004-CE. It emphasized that the declared transaction value should be the basis for assessment unless valid reasons for rejection are provided. The Tribunal also clarified that the importer need not satisfy the condition of non-availment of Cenvat Credit to claim exemption. Relying on precedent and legal provisions, the Tribunal set aside the impugned orders and granted consequential relief to the appellants. Case-Laws Customs Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439136