https://www.taxtmi.com/caselaws?id=406603 The valuation dispute required reassessment under the correct statutory regime for each consignment because the imported goods related to different periods and the applicable Section 14 valuation rules had to be identified separately. The earlier valuation order had proceeded under the Customs Valuation Rules, 2007, while the appellant maintained that the pre-2007 regime governed the main import. As the parties accepted that the issue needed reconsideration by the appellate authority, the Tribunal made no findings on the merits and left all substantive questions open. The matter was remanded to the Commissioner (Appeals) for fresh determination of assessable value after hearing the appellant. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406603 The valuation dispute required reassessment under the correct statutory regime for each consignment because the imported goods related to different periods and the applicable Section 14 valuation rules had to be identified separately. The earlier valuation order had proceeded under the Customs Valuation Rules, 2007, while the appellant maintained that the pre-2007 regime governed the main import. As the parties accepted that the issue needed reconsideration by the appellate authority, the Tribunal made no findings on the merits and left all substantive questions open. The matter was remanded to the Commissioner (Appeals) for fresh determination of assessable value after hearing the appellant. Case-Laws Customs Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406603