https://www.taxtmi.com/caselaws?id=761314 CESTAT NEW DELHI remanded the matter to Commissioner (Appeals) for fresh consideration regarding valuation of imported aluminium scrap. The respondent self-assessed duty but AO rejected the transaction value based on contemporary import data from NIDB. The Commissioner (Appeals) failed to address the AO's specific reasons for re-determining assessable value and instead considered unrelated issues without examining the Bills of Entry that formed the basis for AO's rejection. CESTAT held the Commissioner's order unsustainable and directed a fresh order within four months. en-us Mon, 08 Jul 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761314 CESTAT NEW DELHI remanded the matter to Commissioner (Appeals) for fresh consideration regarding valuation of imported aluminium scrap. The respondent self-assessed duty but AO rejected the transaction value based on contemporary import data from NIDB. The Commissioner (Appeals) failed to address the AO's specific reasons for re-determining assessable value and instead considered unrelated issues without examining the Bills of Entry that formed the basis for AO's rejection. CESTAT held the Commissioner's order unsustainable and directed a fresh order within four months. Case-Laws Customs Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761314