https://www.taxtmi.com/caselaws?id=211860 The Tribunal modified the impugned order regarding the rejection of the transaction value of imported goods and remanded the matter to the adjudicating authority for further proceedings. The consequential relief was made subject to the principle of unjust enrichment, with the appellant to be given an opportunity to rebut the presumption of duty burden being passed on to the buyer as per Section 28D of the Customs Act. The decision highlighted the importance of considering unjust enrichment in customs valuation cases and ensuring procedural fairness in determining consequential relief. en-us Mon, 05 Mar 2012 00:00:00 +0530 Fri, 06 Apr 2012 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211860 The Tribunal modified the impugned order regarding the rejection of the transaction value of imported goods and remanded the matter to the adjudicating authority for further proceedings. The consequential relief was made subject to the principle of unjust enrichment, with the appellant to be given an opportunity to rebut the presumption of duty burden being passed on to the buyer as per Section 28D of the Customs Act. The decision highlighted the importance of considering unjust enrichment in customs valuation cases and ensuring procedural fairness in determining consequential relief. Case-Laws Customs Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211860