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Assessable†value would be the transaction value where it isnít influenced by the relationship between the buyer and the seller

Customs - Import - Export - SEZ - By: - Bimal jain - Dated:- 22-12-2015 - Dailmer Chrysler India Pvt. Ltd. Vs. Commissioner of Customs, New Delhi [2015 (11) TMI 1151 - CESTAT MUMBAI] Facts: Dailmer Chrysler India Pvt. Ltd. ( the Appellant ) is the su .....

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the Government. The value declared on Bills of Entry was substantially lower than that on the Carnet document. The Carnet document provides for declaration of value which is the commercial value in the country of its issue. The Adjudication Authorit .....

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umbai held as under: When import of identical cars have been made at lower values which are comparable to the value declared at the time of filing Bill of Entry for sale of the cars imported under Carnet, there is no justification to take the higher .....

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