https://www.taxtmi.com/caselaws?id=754796 CESTAT Chennai held that the Commissioner of Customs (Appeals) erred in dismissing the appeal on res judicata grounds, as the earlier appeal concerned clearances to a branch unit while the current appeal involved clearances to a subsidiary company. The specified officer of MEPZ-SEZ violated natural justice principles by enhancing transaction values without issuing a speaking order or providing reasons, despite the Special Valuation Branch having accepted declared values after detailed investigation. The matter was remanded to the Original Authority for fresh determination of values under Section 14 of the Customs Act, 1962 and Customs Valuation Rules, 2007. en-us Wed, 26 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754796 CESTAT Chennai held that the Commissioner of Customs (Appeals) erred in dismissing the appeal on res judicata grounds, as the earlier appeal concerned clearances to a branch unit while the current appeal involved clearances to a subsidiary company. The specified officer of MEPZ-SEZ violated natural justice principles by enhancing transaction values without issuing a speaking order or providing reasons, despite the Special Valuation Branch having accepted declared values after detailed investigation. The matter was remanded to the Original Authority for fresh determination of values under Section 14 of the Customs Act, 1962 and Customs Valuation Rules, 2007. Case-Laws Customs Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754796