Sadani Brothers Transaction value primacy

In a sharply reasoned decision, the Tribunal invalidates enhancement of import value based on selective reliance on higher comparables while ignoring consistent lower benchmarks. 

It reiterates that transaction value is the cornerstone of customs valuation and can be displaced only upon demonstrable doubt supported by evidence. The ruling also goes further, ordering refund with interest and flagging administrative lapses that led to disproportionate detention costs. 

The decision reinforces discipline in valuation proceedings and underscores accountability in revenue actions.