Customs valuation dispute over declared import value left open for further instructions and reconsideration

Under the Customs valuation regime, the dispute concerned whether enhancement of the declared transaction value of imported goods still required adjudication where it was stated that no further import of the balance quantity had taken place. The matter was not finally decided and was directed to be taken up again after instructions were obtained, so no substantive ruling on the valuation issue was recorded.

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Issues: Whether the dispute over enhancement of the declared transaction value of imported goods under the Customs valuation regime survived for adjudication when it was stated that no further import of the balance quantity had taken place.

Outcome: The matter was not finally adjudicated and was directed to be taken up again after obtaining instructions.

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