https://www.taxtmi.com/caselaws?id=196004 Declared value under customs valuation law could not be rejected without fully examining whether the contract-linked discounts were attributable to post-importation activities and post-exportation marketing expenses, which are not includible in the assessable value. Because the first appellate authority had not properly applied the valuation rule or addressed the factual matrix, the matter required fresh consideration on the existing record in accordance with natural justice. The rejection of the declared value was therefore not finally sustained, and the case was remitted for reconsideration. en-us Tue, 15 Nov 2016 00:00:00 +0530 Fri, 17 Nov 2017 06:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196004 Declared value under customs valuation law could not be rejected without fully examining whether the contract-linked discounts were attributable to post-importation activities and post-exportation marketing expenses, which are not includible in the assessable value. Because the first appellate authority had not properly applied the valuation rule or addressed the factual matrix, the matter required fresh consideration on the existing record in accordance with natural justice. The rejection of the declared value was therefore not finally sustained, and the case was remitted for reconsideration. Case-Laws Customs Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196004