https://www.taxtmi.com/caselaws?id=440368 Jurisdiction over Special Valuation Branch action and the validity of the valuation order were challenged because imports cleared through Bangalore Air Cargo were said not to be determinable by SVB Chennai. The Tribunal noted the earlier SVB proceedings, the related-party finding, the accepted transaction value subject to verification, and the prior remand concerning similar imports. As the present bills of entry stood on the same footing and the existing record did not justify final affirmation, the impugned valuation and appellate orders were not sustained and the matter was remanded for fresh adjudication by the original authority. en-us Thu, 13 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440368 Jurisdiction over Special Valuation Branch action and the validity of the valuation order were challenged because imports cleared through Bangalore Air Cargo were said not to be determinable by SVB Chennai. The Tribunal noted the earlier SVB proceedings, the related-party finding, the accepted transaction value subject to verification, and the prior remand concerning similar imports. As the present bills of entry stood on the same footing and the existing record did not justify final affirmation, the impugned valuation and appellate orders were not sustained and the matter was remanded for fresh adjudication by the original authority. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440368