2026 (2) TMI 682 - SCH - Customs

Appellate review standard upheld: record-based review found no error in the tribunal order, so the appeal was dismissed.

On a challenge to the CESTAT order, the Supreme Court applied appellate review of tribunal findings by perusing the record and found no error in the ... Error in the impugned order passed - Valuation of imported goods - Silicone Weather Proofing Sealant - Fast Track Acqua – tech very high bond foamed acrylic tape - rejection of declared value - revaluation of goods - HELD THAT:- Upon hearing the parties and perusal of materials available on record, we do not find any error in the impugned order [2020 (8) TMI 401 - CESTAT NEW DELHI], passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. Accordingly, the appeal is dismissed. Issues: Whether any error exists in the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi warranting interference by this Court.Analysis: The Court heard learned counsel for the parties and perused the materials on record and found no error in the impugned order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi.Conclusion: No error found in the impugned order; the appeal is dismissed.