https://www.taxtmi.com/caselaws?id=1136 Where the relationship between the parties is admitted or otherwise established, customs valuation must be reconsidered on the true facts and surrounding circumstances, and not confined to the apparent scope of the earlier appellate order. The authority must examine whether the disputed payment was a condition for importing quality raw material and whether it formed part of the assessable value under the Customs Valuation Rules, 1988. The Tribunal was therefore not justified in limiting the enquiry, and the valuation issue required de novo reconsideration by the adjudicating authority. en-us Thu, 29 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1136 Where the relationship between the parties is admitted or otherwise established, customs valuation must be reconsidered on the true facts and surrounding circumstances, and not confined to the apparent scope of the earlier appellate order. The authority must examine whether the disputed payment was a condition for importing quality raw material and whether it formed part of the assessable value under the Customs Valuation Rules, 1988. The Tribunal was therefore not justified in limiting the enquiry, and the valuation issue required de novo reconsideration by the adjudicating authority. Case-Laws Customs Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1136