https://www.taxtmi.com/caselaws?id=468735 Export valuation could not be enhanced by substituting CRCL moisture findings for the final invoice where the parties' written contract fixed the price, Fe content, moisture content and tolerance limits, and the declared consideration was fully reflected in the invoice and BRC. On those facts, the Tribunal held that recomputation of duty on the basis of lower moisture content was improper because there was no proof of any additional consideration beyond the contractual invoice value. Final assessment was therefore required to follow the final invoice supported by BRC, and the assessees' position was upheld. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468735 Export valuation could not be enhanced by substituting CRCL moisture findings for the final invoice where the parties' written contract fixed the price, Fe content, moisture content and tolerance limits, and the declared consideration was fully reflected in the invoice and BRC. On those facts, the Tribunal held that recomputation of duty on the basis of lower moisture content was improper because there was no proof of any additional consideration beyond the contractual invoice value. Final assessment was therefore required to follow the final invoice supported by BRC, and the assessees' position was upheld. Case-Laws Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468735