https://www.taxtmi.com/caselaws?id=442743 Customs valuation cannot proceed on an enhanced declared value unless the proper officer first rejects the transaction value by a reasoned order after inquiry and follows the prescribed valuation procedure. Where the record does not show compliance with that statutory precondition, repeated remand proceedings lack legal foundation and only prolong litigation. The Commissioner (Appeals)' remand order was therefore set aside, and the subsequent proceedings were quashed with consequential relief. en-us Fri, 08 Sep 2023 00:00:00 +0530 Sat, 09 Sep 2023 09:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442743 Customs valuation cannot proceed on an enhanced declared value unless the proper officer first rejects the transaction value by a reasoned order after inquiry and follows the prescribed valuation procedure. Where the record does not show compliance with that statutory precondition, repeated remand proceedings lack legal foundation and only prolong litigation. The Commissioner (Appeals)' remand order was therefore set aside, and the subsequent proceedings were quashed with consequential relief. Case-Laws Customs Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442743