https://www.taxtmi.com/caselaws?id=797210 Export valuation must ordinarily reflect the price actually paid or payable under the final transaction value. Where unrelated parties contractually adjust iron ore prices for quality parameters and the final invoice value is supported by banking-channel realisation, laboratory findings on iron content alone do not justify substituting a notional value. Enhancement requires a legally sustainable basis to reject the declared transaction value, including evidence of additional consideration, side payments, flowback, or other unrecorded remittance. An undisclosed test report and selective reliance on different reports for separate parameters do not support adverse valuation. Provisional assessments should be finalised on the genuine final value realised after verification of export documents. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797210 Export valuation must ordinarily reflect the price actually paid or payable under the final transaction value. Where unrelated parties contractually adjust iron ore prices for quality parameters and the final invoice value is supported by banking-channel realisation, laboratory findings on iron content alone do not justify substituting a notional value. Enhancement requires a legally sustainable basis to reject the declared transaction value, including evidence of additional consideration, side payments, flowback, or other unrecorded remittance. An undisclosed test report and selective reliance on different reports for separate parameters do not support adverse valuation. Provisional assessments should be finalised on the genuine final value realised after verification of export documents. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797210