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    <title>2023 (7) TMI 1190 - CESTAT BANGALORE</title>
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    <description>The Tribunal found the impugned order legally unsustainable and remanded the case to the original authority to pass a speaking order after hearing the appellant. The appeals were allowed by way of remand, stressing the significance of providing reasons for rejecting declared values and affording importers an opportunity to be heard in customs valuation matters.</description>
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      <description>The Tribunal found the impugned order legally unsustainable and remanded the case to the original authority to pass a speaking order after hearing the appellant. The appeals were allowed by way of remand, stressing the significance of providing reasons for rejecting declared values and affording importers an opportunity to be heard in customs valuation matters.</description>
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