https://www.taxtmi.com/caselaws?id=126457 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of remanding the case to the original adjudicating authority for a fresh assessment. The dispute involved the assessment methodology for Motor Spirit and HSD imported through Kandla Port, focusing on whether to base assessment on transaction value or actual shore tank quantity. Additionally, issues regarding the treatment of Customs duties for charging Countervailing Duty were raised. The tribunal allowed the appellant to introduce new grounds during the proceedings, emphasizing procedural fairness and thorough examination of legal issues. The matter was remanded for further assessment based on the additional legal points raised by the appellant. en-us Thu, 11 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 17:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126457 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of remanding the case to the original adjudicating authority for a fresh assessment. The dispute involved the assessment methodology for Motor Spirit and HSD imported through Kandla Port, focusing on whether to base assessment on transaction value or actual shore tank quantity. Additionally, issues regarding the treatment of Customs duties for charging Countervailing Duty were raised. The tribunal allowed the appellant to introduce new grounds during the proceedings, emphasizing procedural fairness and thorough examination of legal issues. The matter was remanded for further assessment based on the additional legal points raised by the appellant. Case-Laws Customs Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126457