https://www.taxtmi.com/caselaws?id=51411 The Tribunal set aside the assessment orders regarding the valuation of imported Audio Compact Discs, allowing the appeals and granting consequential relief to the appellant. The rejection of the transaction value was deemed unjustified, with the Tribunal supporting the acceptance of transaction value in the absence of special circumstances, in line with Customs Valuation Rules. The appellant's claimed deductions for expenses related to distribution, marketing, and production were partially allowed, leading to differences in assessable values of CDs imported from Singapore and Australia. en-us Wed, 23 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51411 The Tribunal set aside the assessment orders regarding the valuation of imported Audio Compact Discs, allowing the appeals and granting consequential relief to the appellant. The rejection of the transaction value was deemed unjustified, with the Tribunal supporting the acceptance of transaction value in the absence of special circumstances, in line with Customs Valuation Rules. The appellant's claimed deductions for expenses related to distribution, marketing, and production were partially allowed, leading to differences in assessable values of CDs imported from Singapore and Australia. Case-Laws Customs Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51411