https://www.taxtmi.com/caselaws?id=51924 The Court allowed the appeal, setting aside the earlier order of the Commissioner (Appeals) and providing relief to the appellant. The Court emphasized that the car should be assessed at the sale price certified by the manufacturer, rejecting the Customs Authorities' valuation based on an "established practice" and list prices from external sources. The judgment highlighted that goods should be valued based on their sale price (transaction value) when a certified sale price is available, and not from various publications or list prices not specifying sales to the relevant country. en-us Thu, 03 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51924 The Court allowed the appeal, setting aside the earlier order of the Commissioner (Appeals) and providing relief to the appellant. The Court emphasized that the car should be assessed at the sale price certified by the manufacturer, rejecting the Customs Authorities' valuation based on an "established practice" and list prices from external sources. The judgment highlighted that goods should be valued based on their sale price (transaction value) when a certified sale price is available, and not from various publications or list prices not specifying sales to the relevant country. Case-Laws Customs Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51924