https://www.taxtmi.com/caselaws?id=53489 The Tribunal set aside the impugned order and allowed the appeal, ruling that Platt's price list could not be used to enhance the value of imported goods. The contract between the supplier and the appellant in August 1998 for US $465 PMT, supported by a supplier-issued certificate showing a lower price during that period, was deemed valid. The Tribunal emphasized the precedent that Platt's price should not dictate value enhancement, ultimately deciding in favor of the appellant due to the discrepancy in the declared price of the imported goods and the evidence provided by the supplier's certificate. en-us Fri, 29 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53489 The Tribunal set aside the impugned order and allowed the appeal, ruling that Platt's price list could not be used to enhance the value of imported goods. The contract between the supplier and the appellant in August 1998 for US $465 PMT, supported by a supplier-issued certificate showing a lower price during that period, was deemed valid. The Tribunal emphasized the precedent that Platt's price should not dictate value enhancement, ultimately deciding in favor of the appellant due to the discrepancy in the declared price of the imported goods and the evidence provided by the supplier's certificate. Case-Laws Customs Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53489