Transaction value duly rejected as there are imports of identical/ similar goods at higher value: Supreme Court

Global Technologies and Research Vs Principal Commissioner of Customs (Supreme Court of India)

Supreme Court held that transaction value of imported goods duly discarded/ rejected as it is found that there are imports of identical/ similar goods at higher value at around the same time.

Facts- The appellant assessee has been a regular importer of camera stabilizer devices for the last several years. The appellant assessee imported a consignment of camera stabilizer devices

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