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Valuation of Export of Iron Ore fines - The Appellate Tribunal held that the transaction value was not rejected or doubted, as evident from previous orders. Resorting to contemporaneous prices without considering quantity and providing adequate evidence was deemed inappropriate. The reliance on such data was found to be in contradiction with established legal precedents, leading to the setting aside of the impugned order. The Tribunal remanded the matter to the Original Adjudicating Authority, directing a reevaluation in accordance with law and relevant legal rulings.
Valuation of Export of Iron Ore fines - The Appellate Tribunal held that the transaction value was not rejected or doubted, as evident from previous orders. Resorting to contemporaneous prices without considering quantity and providing adequate evidence was deemed inappropriate. The reliance on such data was found to be in contradiction with established legal precedents, leading to the setting aside of the impugned order. The Tribunal remanded the matter to the Original Adjudicating Authority, directing a reevaluation in accordance with law and relevant legal rulings.
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