https://www.taxtmi.com/caselaws?id=52694 The Appellate Tribunal set aside the remand order, upholding the transaction value for imported fabric and allowing the appeals. It emphasized adherence to transaction value under the Customs Valuation Rules, rejecting the imposition of penalties under SS112(a) of the Customs Act, 1962, due to insufficient evidence on the proposed manufacture program. en-us Fri, 05 Mar 2004 00:00:00 +0530 Mon, 24 Jun 2024 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52694 The Appellate Tribunal set aside the remand order, upholding the transaction value for imported fabric and allowing the appeals. It emphasized adherence to transaction value under the Customs Valuation Rules, rejecting the imposition of penalties under SS112(a) of the Customs Act, 1962, due to insufficient evidence on the proposed manufacture program. Case-Laws Customs Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52694