https://www.taxtmi.com/caselaws?id=52010 The Appellate Tribunal CESTAT in New Delhi allowed the appeal of a cement manufacturer regarding the assessment of imported coal. The Tribunal ruled that variations in prices due to quantity differences are common in trade and emphasized that the transaction value in each specific transaction should be considered for customs duty assessment, not prices in other transactions. The duty demand of over Rs. 54 lakhs was set aside. en-us Thu, 17 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52010 The Appellate Tribunal CESTAT in New Delhi allowed the appeal of a cement manufacturer regarding the assessment of imported coal. The Tribunal ruled that variations in prices due to quantity differences are common in trade and emphasized that the transaction value in each specific transaction should be considered for customs duty assessment, not prices in other transactions. The duty demand of over Rs. 54 lakhs was set aside. Case-Laws Customs Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52010