TMI BlogValuation of imported goods - The only ground on the basis of which the transaction value has been...Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other importers than at the price at which the Appellant imported HR Coils in question - A perusal of the imports relied upon in the impugned order show that the quantity of imports were substantially different from the quantity of the import made by the Appellant. Rule 5 of the Valuation Rules requires, amongst others, that the transactio..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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