https://www.taxtmi.com/caselaws?id=759083 CESTAT Ahmedabad allowed appeal by remand in customs valuation dispute involving misdeclaration and misclassification of imported goods. Tribunal held that proper valuation determination requires sequential application of Customs Valuation Rules and rejection of legally unacceptable methods. Department failed to provide contemporaneous price data and import documents to appellant, while relying on rival company director's statement without supporting import data or allowing cross-examination. Some protein-containing products required detailed consideration for classification under T.H 21069099. Matter remanded to adjudicating authority for fresh consideration with proper opportunity and relevant documentation. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 13:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759083 CESTAT Ahmedabad allowed appeal by remand in customs valuation dispute involving misdeclaration and misclassification of imported goods. Tribunal held that proper valuation determination requires sequential application of Customs Valuation Rules and rejection of legally unacceptable methods. Department failed to provide contemporaneous price data and import documents to appellant, while relying on rival company director's statement without supporting import data or allowing cross-examination. Some protein-containing products required detailed consideration for classification under T.H 21069099. Matter remanded to adjudicating authority for fresh consideration with proper opportunity and relevant documentation. Case-Laws Customs Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759083