https://www.taxtmi.com/caselaws?id=77774 A CESTAT note addressed whether an appellant could raise a new ground for exemption under Serial No. 239 of Notification No. 21/2002-Cus. and whether the department could be required to supply import details of named companies for contemporaneous import valuation. The proposed exemption ground was treated as a mixed question of fact and law because it depended on proof of a telecommunications licence, which the record did not show; it was therefore not entertained. The request for import data was also refused because the proceedings involved provisional assessment and the assessee had adequate opportunity to seek comparable import material during adjudication. Both interlocutory applications were rejected. en-us Mon, 17 May 2010 00:00:00 +0530 Sat, 09 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77774 A CESTAT note addressed whether an appellant could raise a new ground for exemption under Serial No. 239 of Notification No. 21/2002-Cus. and whether the department could be required to supply import details of named companies for contemporaneous import valuation. The proposed exemption ground was treated as a mixed question of fact and law because it depended on proof of a telecommunications licence, which the record did not show; it was therefore not entertained. The request for import data was also refused because the proceedings involved provisional assessment and the assessee had adequate opportunity to seek comparable import material during adjudication. Both interlocutory applications were rejected. Case-Laws Customs Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77774