https://www.taxtmi.com/caselaws?id=100929 Dismantling charges in the assessable value of imported machinery had to be examined under the amended customs valuation framework, including the rule allowing deduction where that cost was not borne by the seller. The lower authorities failed to analyse the contract and related documents under the applicable law and issued non-speaking orders that did not address the factual pleas. As the factual foundation was not properly examined, the appellate forum declined to decide the valuation issue finally and remanded the matter for de novo consideration. The original authority was directed to examine the documents, apply the law as on the date of import, observe natural justice, and decide expeditiously. en-us Mon, 03 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100929 Dismantling charges in the assessable value of imported machinery had to be examined under the amended customs valuation framework, including the rule allowing deduction where that cost was not borne by the seller. The lower authorities failed to analyse the contract and related documents under the applicable law and issued non-speaking orders that did not address the factual pleas. As the factual foundation was not properly examined, the appellate forum declined to decide the valuation issue finally and remanded the matter for de novo consideration. The original authority was directed to examine the documents, apply the law as on the date of import, observe natural justice, and decide expeditiously. Case-Laws Customs Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100929