https://www.taxtmi.com/caselaws?id=756913 The Tribunal allowed the appeal filed by the appellant, setting aside the previous orders that rejected the declared value for the import of Cyanuric Chloride from China. The Tribunal concluded that the appellant's import quantity of 2000 MT was significantly different from the quantities in the NIDB data, rendering the comparison inappropriate. Consequently, the Tribunal found no merit in the assessing officer's revision of the declared unit price from USD 1.55 to USD 1.9 per kg. The appellant's evidence supported their claim of obtaining a competitive price due to bulk ordering, leading to a favorable judgment pronounced on 9-1-2024. en-us Tue, 09 Jan 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756913 The Tribunal allowed the appeal filed by the appellant, setting aside the previous orders that rejected the declared value for the import of Cyanuric Chloride from China. The Tribunal concluded that the appellant's import quantity of 2000 MT was significantly different from the quantities in the NIDB data, rendering the comparison inappropriate. Consequently, the Tribunal found no merit in the assessing officer's revision of the declared unit price from USD 1.55 to USD 1.9 per kg. The appellant's evidence supported their claim of obtaining a competitive price due to bulk ordering, leading to a favorable judgment pronounced on 9-1-2024. Case-Laws Customs Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756913