https://www.taxtmi.com/caselaws?id=753413 CESTAT Mumbai set aside the impugned order challenging duty liability re-determination for antenna imports due to non-compliance with Section 14 of Customs Act, 1962 and Customs Valuation Rules, 2007. The tribunal found that the authority improperly rejected declared transaction value without following sequential valuation methods, failed to adequately investigate relationship influence on pricing, and erroneously applied Rules 4 and 9 simultaneously without proper justification. The case was remanded to original authority for fresh disposal with detailed scrutiny of goods description, submissions, and proper valuation methodology application. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753413 CESTAT Mumbai set aside the impugned order challenging duty liability re-determination for antenna imports due to non-compliance with Section 14 of Customs Act, 1962 and Customs Valuation Rules, 2007. The tribunal found that the authority improperly rejected declared transaction value without following sequential valuation methods, failed to adequately investigate relationship influence on pricing, and erroneously applied Rules 4 and 9 simultaneously without proper justification. The case was remanded to original authority for fresh disposal with detailed scrutiny of goods description, submissions, and proper valuation methodology application. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753413