https://www.taxtmi.com/caselaws?id=388007 Customs valuation of imported aluminium waste and scrap was examined under the Customs Act and Valuation Rules, with the declared transaction value having been rejected on departmental valuation material. The appellate authority remanded the matter for fresh adjudication, and the Tribunal found no legal infirmity in that direction. It noted that the cited authorities supported reconsideration in similar valuation disputes and that later higher-court developments relied on by the importer were not before the appellate authority when the remand was made. The remand for fresh determination of assessable value was therefore sustained, leaving the valuation issue open for reconsideration. en-us Fri, 18 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388007 Customs valuation of imported aluminium waste and scrap was examined under the Customs Act and Valuation Rules, with the declared transaction value having been rejected on departmental valuation material. The appellate authority remanded the matter for fresh adjudication, and the Tribunal found no legal infirmity in that direction. It noted that the cited authorities supported reconsideration in similar valuation disputes and that later higher-court developments relied on by the importer were not before the appellate authority when the remand was made. The remand for fresh determination of assessable value was therefore sustained, leaving the valuation issue open for reconsideration. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388007