https://www.taxtmi.com/caselaws?id=348453 Exemption from CVD under Notification No. 30/2004-CE was allowed for polyester knitted fabrics because the notification condition was materially identical to one already construed by the Supreme Court, and the benefit could not be denied on the technical ground that it was not claimed at the initial stage. Import value could not be enhanced merely on the basis of a DRI alert, as the issue was covered by earlier precedent in the same appellant's case and required substantive support beyond the alert itself. The impugned orders were set aside and consequential relief followed. en-us Mon, 11 Sep 2017 00:00:00 +0530 Thu, 16 Nov 2017 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348453 Exemption from CVD under Notification No. 30/2004-CE was allowed for polyester knitted fabrics because the notification condition was materially identical to one already construed by the Supreme Court, and the benefit could not be denied on the technical ground that it was not claimed at the initial stage. Import value could not be enhanced merely on the basis of a DRI alert, as the issue was covered by earlier precedent in the same appellant's case and required substantive support beyond the alert itself. The impugned orders were set aside and consequential relief followed. Case-Laws Customs Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348453