Supreme Court of India
Rabindra Chandra Paul v. Commr. of Customs (preventive) Shillong
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1 Supreme Court bench has cited this judgment.
From the headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, I 988-Rule 7 -Arms length transaction-Invocation of Rule 7 , by Department-Correctness of-Held, not correct as transaction was at arms c length and not tainted-Also no allegation that on account of discount, price pegged at lower level. Appel:ant purchased two consignments of Refined Soya bean Oil from Mis United Edible Oils Ltd., Bangladesh (producer). The & value of the Soyabean Oil (final product) showed the price to be Rs. 24.50 per kg. calculated at the prevailing rate of US Dollar. The Department called upon ). the
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