https://www.taxtmi.com/caselaws?id=329046 A brief delay in filing the appeal was condoned because sufficient cause was shown and the other side raised no objection. In the related-party import valuation dispute, the appellate authority's remand was upheld because it had not effectively exercised its co-extensive appellate powers or examined the record fully. The matter was therefore sent back for fresh adjudication, with directions to determine the assessable value afresh under the valuation rules, after giving a reasonable opportunity of hearing and considering the revenue's concerns. The underlying valuation controversy was left open for re-examination on merits. en-us Tue, 31 May 2016 00:00:00 +0530 Tue, 21 Jun 2016 11:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329046 A brief delay in filing the appeal was condoned because sufficient cause was shown and the other side raised no objection. In the related-party import valuation dispute, the appellate authority's remand was upheld because it had not effectively exercised its co-extensive appellate powers or examined the record fully. The matter was therefore sent back for fresh adjudication, with directions to determine the assessable value afresh under the valuation rules, after giving a reasonable opportunity of hearing and considering the revenue's concerns. The underlying valuation controversy was left open for re-examination on merits. Case-Laws Customs Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329046