https://www.taxtmi.com/caselaws?id=432893 The Appellate Tribunal allowed the appeals by remanding the case, directing a proper examination of all facts and submissions. The Tribunal emphasized the need for a reasoned order in accordance with the law, as the adjudicating authority failed to adequately justify the influence of the relationship between the appellant and related buyers on pricing, as required by Customs Valuation Rules. The appellants were granted an opportunity for a fresh consideration of the issue. en-us Fri, 13 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 06:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432893 The Appellate Tribunal allowed the appeals by remanding the case, directing a proper examination of all facts and submissions. The Tribunal emphasized the need for a reasoned order in accordance with the law, as the adjudicating authority failed to adequately justify the influence of the relationship between the appellant and related buyers on pricing, as required by Customs Valuation Rules. The appellants were granted an opportunity for a fresh consideration of the issue. Case-Laws Central Excise Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432893