https://www.taxtmi.com/caselaws?id=50574 The Tribunal upheld the Addl. Commissioner's decision to drop the proceedings regarding the enhancement of price on the import of 65 mm tinted float glass. The Tribunal found that the relied invoice was not contemporaneous and did not match the quality, quantity, and type of float glass imported, supporting the importance of contemporaneous evidence in determining transaction value under the Customs Act. The Tribunal set aside the Commissioner (Appeals) order and reinstated the Addl. Commissioner's decision, providing consequential relief as per law. en-us Fri, 29 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50574 The Tribunal upheld the Addl. Commissioner's decision to drop the proceedings regarding the enhancement of price on the import of 65 mm tinted float glass. The Tribunal found that the relied invoice was not contemporaneous and did not match the quality, quantity, and type of float glass imported, supporting the importance of contemporaneous evidence in determining transaction value under the Customs Act. The Tribunal set aside the Commissioner (Appeals) order and reinstated the Addl. Commissioner's decision, providing consequential relief as per law. Case-Laws Customs Fri, 29 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50574