https://www.taxtmi.com/caselaws?id=357854 Where an import valuation dispute required further factual verification from the supplier's end, the Commissioner (Appeals) was justified in remanding the matter instead of sustaining the enhanced assessable value adopted by the adjudicating authority. The Tribunal found no infirmity in that direction because the issue had not been finally concluded and further enquiry was necessary before re-determination. The remand order was therefore upheld and the Revenue's challenge failed, leaving the assessable value issue open for fresh verification in accordance with the appellate directions. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 30 Mar 2018 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357854 Where an import valuation dispute required further factual verification from the supplier's end, the Commissioner (Appeals) was justified in remanding the matter instead of sustaining the enhanced assessable value adopted by the adjudicating authority. The Tribunal found no infirmity in that direction because the issue had not been finally concluded and further enquiry was necessary before re-determination. The remand order was therefore upheld and the Revenue's challenge failed, leaving the assessable value issue open for fresh verification in accordance with the appellate directions. Case-Laws Customs Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357854