2003 (11) TMI 90

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..... d under the Rule 4(2), if any exceptional circumstance is found then the transaction value indicated in Rule 4(1) will have to be rejected and further determination have to be made under Rule 8 - None of the authorities advert to this Rule or say for what reasons as provided under Rule 4(2) the transaction value will have to be rejected - Decided in favour of assessee. - 6232 of 1997 - - - Dated: .....

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..... ion 14(1)A of the Customs Act. 2. The matter was carried in appeal and, thereafter, in further appeal to the Tribunal unsuccessfully and hence this appeal before us. 3. Learned counsel for the appellant brought to our notice a decision of this Court in Eicher Tractors Ltd. Haryana v. Commissioner of Customs, Mumbai - (2001) 1 SCC 315 in which it has been held that the mode of determination of .....

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