Customs valuation of imported machinery must assess dismantling charges under the applicable law, with remand for fresh factual examination.

Dismantling charges in the assessable value of imported machinery had to be examined under the amended customs valuation framework, including the rule allowing deduction where that cost was not borne by the seller. The lower authorities failed to analyse the contract and related documents under the applicable law and issued non-speaking orders that did not address the factual pleas. As the factual foundation was not properly examined, the appellate forum declined to decide the valuation issue finally and remanded the matter for de novo consideration. The original authority was directed to examine the documents, apply the law as on the date of import, observe natural justice, and decide expeditiously.

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Issues: Whether dismantling charges were includible in the assessable value of the imported machinery under the governing customs valuation provisions, and whether the matter required remand for fresh consideration.

Analysis: The valuation dispute turned on the correct application of the amended customs valuation framework rather than the unamended valuation basis. The authorities below had not examined the contract and related documents in the light of the applicable law, including the rule permitting deduction of dismantling charges where such cost was not borne by the seller. Their orders were also found to be non-speaking, because the relevant factual pleas and documents were not analysed. Since the factual foundation had not been properly examined by the original authority, the appellate forum declined to determine the issue finally on the existing record.

Conclusion: The matter was remanded to the original authority for de novo consideration, with directions to examine the documents, apply the law as on the date of import, follow natural justice, and decide expeditiously.

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