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    <title>2015 (10) TMI 414 - CESTAT CHENNAI</title>
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    <description>A customs valuation dispute was remanded because the original authority had not adequately examined the valuation facts under the applicable valuation rules, including Rule 7, despite initially accepting transaction value under Rule 4(3)(a). The first appellate authority was justified in ordering de novo adjudication since the valuation issue had not been finally decided on merits. The Tribunal declined to interfere with the remand, holding that no basis existed to disturb the order where further factual examination was required.</description>
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      <title>2015 (10) TMI 414 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=265139</link>
      <description>A customs valuation dispute was remanded because the original authority had not adequately examined the valuation facts under the applicable valuation rules, including Rule 7, despite initially accepting transaction value under Rule 4(3)(a). The first appellate authority was justified in ordering de novo adjudication since the valuation issue had not been finally decided on merits. The Tribunal declined to interfere with the remand, holding that no basis existed to disturb the order where further factual examination was required.</description>
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      <pubDate>Thu, 02 Jul 2015 00:00:00 +0530</pubDate>
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