https://www.taxtmi.com/caselaws?id=328858 Customs valuation of imported machines under Section 14 and the valuation rules required fresh consideration because the record showed the importer had in fact raised the relevant transaction-value plea before the Commissioner and placed supporting material on record. The earlier authorities proceeded on the mistaken assumption that this contention had not been urged, and the valuation was treated on a best-judgment basis under Rule 8. The adverse valuation findings were set aside and the matter was remitted for reconsideration on the merits, with liberty to advance all available submissions. en-us Mon, 11 Apr 2016 00:00:00 +0530 Wed, 19 Oct 2016 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328858 Customs valuation of imported machines under Section 14 and the valuation rules required fresh consideration because the record showed the importer had in fact raised the relevant transaction-value plea before the Commissioner and placed supporting material on record. The earlier authorities proceeded on the mistaken assumption that this contention had not been urged, and the valuation was treated on a best-judgment basis under Rule 8. The adverse valuation findings were set aside and the matter was remitted for reconsideration on the merits, with liberty to advance all available submissions. Case-Laws Customs Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328858