https://www.taxtmi.com/caselaws?id=411950 The Tribunal allowed the appeals in the case involving the rejection of declared value and redetermination of value for imported consignments. The Tribunal found that the adjudicating authority had not considered the duty already paid by the appellant, leading to an incorrect demand for additional duty. The matter was remanded back to the original authority for proper reconsideration within three months, emphasizing the need for a well-reasoned decision on the value enhancement and mis-declaration issue. en-us Mon, 06 Sep 2021 00:00:00 +0530 Tue, 07 Sep 2021 08:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411950 The Tribunal allowed the appeals in the case involving the rejection of declared value and redetermination of value for imported consignments. The Tribunal found that the adjudicating authority had not considered the duty already paid by the appellant, leading to an incorrect demand for additional duty. The matter was remanded back to the original authority for proper reconsideration within three months, emphasizing the need for a well-reasoned decision on the value enhancement and mis-declaration issue. Case-Laws Customs Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411950