https://www.taxtmi.com/caselaws?id=766631 CESTAT Chandigarh allowed the appeal challenging valuation enhancement of imported aluminum scrap. The tribunal found that the Commissioner (Appeals) erroneously introduced a new related party transaction argument not originally raised by department, relying on an order from a different case without proper factual assessment. The enhancement based solely on coerced consent letters and DGoV Circular, without contemporaneous import data, was held invalid following Supreme Court and Delhi HC precedents. The tribunal concluded the related party argument was unfounded, acceptance under duress didn't bar appeal rights, and procedural lapses rendered the reassessment legally unsustainable. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766631 CESTAT Chandigarh allowed the appeal challenging valuation enhancement of imported aluminum scrap. The tribunal found that the Commissioner (Appeals) erroneously introduced a new related party transaction argument not originally raised by department, relying on an order from a different case without proper factual assessment. The enhancement based solely on coerced consent letters and DGoV Circular, without contemporaneous import data, was held invalid following Supreme Court and Delhi HC precedents. The tribunal concluded the related party argument was unfounded, acceptance under duress didn't bar appeal rights, and procedural lapses rendered the reassessment legally unsustainable. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766631