https://www.taxtmi.com/caselaws?id=54524 The Tribunal's majority decision allowed the appeal, determining that the transaction value declared by the appellants for the imported goods should be accepted for customs duty assessment. The Tribunal found no special circumstances under Rule 4(2) of the Customs Valuation Rules, 1988, to warrant rejection of the transaction value. Consequently, the appeal was allowed, and the declared transaction value was upheld. en-us Wed, 22 Jun 2005 00:00:00 +0530 Tue, 07 May 2024 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54524 The Tribunal's majority decision allowed the appeal, determining that the transaction value declared by the appellants for the imported goods should be accepted for customs duty assessment. The Tribunal found no special circumstances under Rule 4(2) of the Customs Valuation Rules, 1988, to warrant rejection of the transaction value. Consequently, the appeal was allowed, and the declared transaction value was upheld. Case-Laws Customs Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54524