https://www.taxtmi.com/caselaws?id=3877 Finality of earlier adjudications prevents the revenue from reopening the same valuation issue for identical clearances through a later, time-barred demand. Where prior valuation orders were accepted and unchallenged, a second demand for the remaining part of the same period is unsustainable. Related-party status alone does not establish undervaluation; the relationship must be shown to have influenced the transaction price. Supplies made without packing at prices comparable to those charged to independent buyers, after adjusting packing costs, do not support an inference of price suppression. On these principles, the duty demand and penalties were not sustained. en-us Thu, 01 May 2008 00:00:00 +0530 Wed, 25 Jun 2008 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3877 Finality of earlier adjudications prevents the revenue from reopening the same valuation issue for identical clearances through a later, time-barred demand. Where prior valuation orders were accepted and unchallenged, a second demand for the remaining part of the same period is unsustainable. Related-party status alone does not establish undervaluation; the relationship must be shown to have influenced the transaction price. Supplies made without packing at prices comparable to those charged to independent buyers, after adjusting packing costs, do not support an inference of price suppression. On these principles, the duty demand and penalties were not sustained. Case-Laws Central Excise Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3877