https://www.taxtmi.com/caselaws?id=113783 After amendment of Section 128A(3) of the Customs Act, the Commissioner (Appeals) had no power to remand a customs valuation matter, and any remand made on that basis was inconsistent with the amended appellate jurisdiction. The declared transaction value also could not be rejected, or the case remanded for reconsideration under the proviso to Rule 4(2) of the Customs Valuation Rules, 1988, when that ground was not alleged in the show cause notice or adjudication order. A new valuation basis could not be introduced for the first time at the appellate stage, so the declared customs value was accepted. en-us Mon, 22 Dec 2003 00:00:00 +0530 Tue, 08 May 2012 13:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113783 After amendment of Section 128A(3) of the Customs Act, the Commissioner (Appeals) had no power to remand a customs valuation matter, and any remand made on that basis was inconsistent with the amended appellate jurisdiction. The declared transaction value also could not be rejected, or the case remanded for reconsideration under the proviso to Rule 4(2) of the Customs Valuation Rules, 1988, when that ground was not alleged in the show cause notice or adjudication order. A new valuation basis could not be introduced for the first time at the appellate stage, so the declared customs value was accepted. Case-Laws Customs Mon, 22 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113783