https://www.taxtmi.com/caselaws?id=441287 The Tribunal upheld the Commissioner (Appeals)'s decision to reassess imported goods for supply to an educational institution under transaction value instead of Retail Sale Price (RSP). The goods, not intended for retail sale but for institutional use, were found to align with the Legal Metrology Act provisions. The appeal by the department, seeking assessment under RSP, was dismissed, confirming assessment under Section 4 based on transaction value for duty payment. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441287 The Tribunal upheld the Commissioner (Appeals)'s decision to reassess imported goods for supply to an educational institution under transaction value instead of Retail Sale Price (RSP). The goods, not intended for retail sale but for institutional use, were found to align with the Legal Metrology Act provisions. The appeal by the department, seeking assessment under RSP, was dismissed, confirming assessment under Section 4 based on transaction value for duty payment. Case-Laws Customs Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441287