https://www.taxtmi.com/caselaws?id=416898 The Appellate Tribunal CESTAT MUMBAI set aside the impugned order in the case involving M/s Oerlikon Balzers Coating India Pvt Ltd, emphasizing the distortion of findings due to the interpolation of extraneous facts under rule 10 of Customs Valuation Rules, 2007. The Tribunal found the first appellate authority's conclusions lacking verifiable evidence and based on misinterpretation, leading to a remand for a fresh hearing. This decision underscores the significance of accurate and substantiated facts in customs valuation disputes, ensuring a just outcome through proper evaluation of information. en-us Wed, 15 Dec 2021 00:00:00 +0530 Tue, 11 Jan 2022 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416898 The Appellate Tribunal CESTAT MUMBAI set aside the impugned order in the case involving M/s Oerlikon Balzers Coating India Pvt Ltd, emphasizing the distortion of findings due to the interpolation of extraneous facts under rule 10 of Customs Valuation Rules, 2007. The Tribunal found the first appellate authority's conclusions lacking verifiable evidence and based on misinterpretation, leading to a remand for a fresh hearing. This decision underscores the significance of accurate and substantiated facts in customs valuation disputes, ensuring a just outcome through proper evaluation of information. Case-Laws Customs Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416898