https://www.taxtmi.com/caselaws?id=438628 The CESTAT dismissed the Revenue's appeal due to an unjustified delay of over four years in re-filing, citing inter-departmental communication issues and lack of timely action by the Deputy Commissioner of Customs. The appeal contested the evaluation of goods imported from related foreign suppliers, where the Adjudicating Authority had accepted the declared value as the transaction value. The CESTAT upheld the original decision, finding no substantial questions of law. An exemption application was allowed with all just exceptions, though the judgment provided no further details. en-us Thu, 01 Jun 2023 00:00:00 +0530 Thu, 16 Nov 2023 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438628 The CESTAT dismissed the Revenue's appeal due to an unjustified delay of over four years in re-filing, citing inter-departmental communication issues and lack of timely action by the Deputy Commissioner of Customs. The appeal contested the evaluation of goods imported from related foreign suppliers, where the Adjudicating Authority had accepted the declared value as the transaction value. The CESTAT upheld the original decision, finding no substantial questions of law. An exemption application was allowed with all just exceptions, though the judgment provided no further details. Case-Laws Customs Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438628