https://www.taxtmi.com/caselaws?id=100381 Transaction value in customs valuation cannot be rejected without proper examination of the plea that mutuality of interest was absent between the importer and suppliers. The Tribunal noted that the lower authorities had not dealt with the appellants' detailed submissions and cited authorities in a reasoned manner, and that the core issue had not been properly considered. It held that the appellants were entitled to a full de novo hearing rather than a limited remand, and directed the original authority to examine the claim under Section 14 of the Customs Act and pass a detailed speaking order after granting full opportunity. en-us Fri, 10 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100381 Transaction value in customs valuation cannot be rejected without proper examination of the plea that mutuality of interest was absent between the importer and suppliers. The Tribunal noted that the lower authorities had not dealt with the appellants' detailed submissions and cited authorities in a reasoned manner, and that the core issue had not been properly considered. It held that the appellants were entitled to a full de novo hearing rather than a limited remand, and directed the original authority to examine the claim under Section 14 of the Customs Act and pass a detailed speaking order after granting full opportunity. Case-Laws Customs Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100381