https://www.taxtmi.com/caselaws?id=793577 Retail sale price-based CVD assessment was impermissible for imported projectors brought in for installation on a lease or right-to-use basis, because the goods were not intended for retail sale; duty had to be assessed on transaction value. Notional freight at 20% of FOB value could not be substituted where actual freight was available on record, and the same principle applied to insurance: a deemed 1.125% value could not override actual insurance charges. Bills of Entry were also liable to amendment under section 149 on the basis of contemporaneous documents supporting the import valuation. The impugned order was set aside and consequential relief followed. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793577 Retail sale price-based CVD assessment was impermissible for imported projectors brought in for installation on a lease or right-to-use basis, because the goods were not intended for retail sale; duty had to be assessed on transaction value. Notional freight at 20% of FOB value could not be substituted where actual freight was available on record, and the same principle applied to insurance: a deemed 1.125% value could not override actual insurance charges. Bills of Entry were also liable to amendment under section 149 on the basis of contemporaneous documents supporting the import valuation. The impugned order was set aside and consequential relief followed. Case-Laws Customs Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793577