https://www.taxtmi.com/caselaws?id=366777 On remand, an authority must decide the matter afresh and independently on the materials and submissions placed before it; reliance on an earlier order without fresh consideration vitiates the decision. In this customs valuation dispute, the Court found that the authority failed to undertake an uninfluenced reappraisal of the evidence as required after remand and instead treated the prior order as still controlling. The valuation dispute itself was not examined on merits. The impugned order was therefore set aside and the matter remanded for fresh consideration. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366777 On remand, an authority must decide the matter afresh and independently on the materials and submissions placed before it; reliance on an earlier order without fresh consideration vitiates the decision. In this customs valuation dispute, the Court found that the authority failed to undertake an uninfluenced reappraisal of the evidence as required after remand and instead treated the prior order as still controlling. The valuation dispute itself was not examined on merits. The impugned order was therefore set aside and the matter remanded for fresh consideration. Case-Laws Customs Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366777