https://www.taxtmi.com/caselaws?id=431450 The Tribunal allowed the appeal, finding insufficient evidence to reject the transaction value and support the claim of "prime grade" PVC Resin. The denial of cross-examination of the Chemical Examiner was deemed a procedural lapse. The impugned order was set aside, granting the appellant relief in accordance with the law. The Tribunal acknowledged the potential impact of the NCLT order on government dues but based its decision on the merits of the case. en-us Mon, 12 Dec 2022 00:00:00 +0530 Wed, 14 Dec 2022 09:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431450 The Tribunal allowed the appeal, finding insufficient evidence to reject the transaction value and support the claim of "prime grade" PVC Resin. The denial of cross-examination of the Chemical Examiner was deemed a procedural lapse. The impugned order was set aside, granting the appellant relief in accordance with the law. The Tribunal acknowledged the potential impact of the NCLT order on government dues but based its decision on the merits of the case. Case-Laws Customs Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431450