https://www.taxtmi.com/caselaws?id=32420 A limited remand bound the adjudicating authority to the earlier finding that the buyer and seller were not related, so that finding could not be reopened in de novo proceedings. On valuation, the department had to justify enhancement with contemporaneous evidence for the specific imported goods; a uniform percentage loading across all products was not sustainable. Contemporary prices for some items, including lower or equal prices, had to be considered before any fresh loading. The matter was remanded again for restricted re-determination of value, confined to relevant contemporaneous evidence and without disturbing the earlier findings. en-us Mon, 29 Sep 2008 00:00:00 +0530 Sat, 14 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32420 A limited remand bound the adjudicating authority to the earlier finding that the buyer and seller were not related, so that finding could not be reopened in de novo proceedings. On valuation, the department had to justify enhancement with contemporaneous evidence for the specific imported goods; a uniform percentage loading across all products was not sustainable. Contemporary prices for some items, including lower or equal prices, had to be considered before any fresh loading. The matter was remanded again for restricted re-determination of value, confined to relevant contemporaneous evidence and without disturbing the earlier findings. Case-Laws Customs Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32420