https://www.taxtmi.com/caselaws?id=444286 The Tribunal upheld the decision of the Commissioners of Customs at Tiruchirappalli and Tuticorin, dismissing the Department's appeals and affirming the dropping of further proceedings initiated by the Show Cause Notices. It was determined that the relationship between the parties did not influence the import value of urea, as evidenced by precedents and rulings referenced by the Tribunal. The respondent's objections were supported, leading to the dismissal of the Department's appeals and the resolution of cross-objections in favor of the respondent. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444286 The Tribunal upheld the decision of the Commissioners of Customs at Tiruchirappalli and Tuticorin, dismissing the Department's appeals and affirming the dropping of further proceedings initiated by the Show Cause Notices. It was determined that the relationship between the parties did not influence the import value of urea, as evidenced by precedents and rulings referenced by the Tribunal. The respondent's objections were supported, leading to the dismissal of the Department's appeals and the resolution of cross-objections in favor of the respondent. Case-Laws Customs Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444286