https://www.taxtmi.com/caselaws?id=450357 CESTAT HYDERABAD - AT upheld the Order-in-Original and dismissed Revenue's appeal. The tribunal found the adjudicating authority had properly examined records and that allegations of fabricated invoices were irrelevant to the valuation here, as transaction value was redetermined using contemporaneous imports. Comparable transaction values alleged by Revenue were unsubstantiated on particulars (description, brand, quantity, country of manufacture) and thus could not support undervaluation or seizure of the live consignment. In view of these findings, the SCN's comparable-price allegations did not sustain and no error was found in the impugned order. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 17 Sep 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450357 CESTAT HYDERABAD - AT upheld the Order-in-Original and dismissed Revenue's appeal. The tribunal found the adjudicating authority had properly examined records and that allegations of fabricated invoices were irrelevant to the valuation here, as transaction value was redetermined using contemporaneous imports. Comparable transaction values alleged by Revenue were unsubstantiated on particulars (description, brand, quantity, country of manufacture) and thus could not support undervaluation or seizure of the live consignment. In view of these findings, the SCN's comparable-price allegations did not sustain and no error was found in the impugned order. Case-Laws Customs Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450357