https://www.taxtmi.com/caselaws?id=372916 The appeal was allowed for remand as the Customs valuation rules invoked went beyond the scope of the Show Cause Notice, leading to discrepancies in the assessable value determination of imported Polypropylene Glycol. The Tribunal found that the application of the rules by the Revenue was incorrect, and the matter was remanded for fresh adjudication in line with the charges outlined in the Show Cause Notice. The appeal was allowed on the basis of these procedural irregularities, emphasizing the importance of compliance with the Show Cause Notice in customs duty cases. en-us Wed, 02 Jan 2019 00:00:00 +0530 Sat, 14 Mar 2020 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372916 The appeal was allowed for remand as the Customs valuation rules invoked went beyond the scope of the Show Cause Notice, leading to discrepancies in the assessable value determination of imported Polypropylene Glycol. The Tribunal found that the application of the rules by the Revenue was incorrect, and the matter was remanded for fresh adjudication in line with the charges outlined in the Show Cause Notice. The appeal was allowed on the basis of these procedural irregularities, emphasizing the importance of compliance with the Show Cause Notice in customs duty cases. Case-Laws Customs Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372916