Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
CESTAT allowed the appeal, finding the customs valuation of export goods valid. The tribunal rejected the Commissioner (Appeals)'s reliance on an incomplete test report from Customs House, which lacked moisture content specification. Instead, the tribunal upheld the assessment based on the authorized inspection agency's report, which correctly specified Fe content on dry metric ton basis and aligned with the final invoice and bank realization certificate. The decision emphasized adherence to established legal norms for technical documentation in export valuation, ultimately validating the original assessment by the Assistant Commissioner.
CESTAT allowed the appeal, finding the customs valuation of export goods valid. The tribunal rejected the Commissioner (Appeals)'s reliance on an incomplete test report from Customs House, which lacked moisture content specification. Instead, the tribunal upheld the assessment based on the authorized inspection agency's report, which correctly specified Fe content on dry metric ton basis and aligned with the final invoice and bank realization certificate. The decision emphasized adherence to established legal norms for technical documentation in export valuation, ultimately validating the original assessment by the Assistant Commissioner.
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