https://www.taxtmi.com/caselaws?id=761033 CESTAT New Delhi upheld rejection of self-assessed value of imported aluminium scrap by Deputy Commissioner, finding reasonable doubt existed regarding declared transaction value based on objective considerations. However, CESTAT remitted matter back to Deputy Commissioner for proper re-determination of value under appropriate valuation rules, as the original re-assessment lacked adequate reasoning and Commissioner (Appeals) failed to examine whether rule 5 or rule 9 of Valuation Rules should apply for enhanced value determination. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 14:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761033 CESTAT New Delhi upheld rejection of self-assessed value of imported aluminium scrap by Deputy Commissioner, finding reasonable doubt existed regarding declared transaction value based on objective considerations. However, CESTAT remitted matter back to Deputy Commissioner for proper re-determination of value under appropriate valuation rules, as the original re-assessment lacked adequate reasoning and Commissioner (Appeals) failed to examine whether rule 5 or rule 9 of Valuation Rules should apply for enhanced value determination. Case-Laws Customs Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761033