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of CESTAT ruled in favor of appellant regarding valuation dispute of imported aluminum scrap. Commissioner (Appeals) erroneously based reassessment on related party transactions, incorrectly applying findings from an unrelated case of Sanjeevani Non-Ferrous Trading. Enhancement of declared value based on LME prices and coerced consent letters was deemed invalid. The Tribunal found procedural violations and non-application of mind in the reassessment process. Following precedents from SC and Delhi HC in similar cases, CESTAT held that mere acceptance under duress cannot bar appeal rights. The original valuation declared by appellant was restored, and reassessment order was set aside as legally unsustainable. Appeal allowed with consequential relief.
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