https://www.taxtmi.com/caselaws?id=769812 CESTAT Bangalore held that re-determination of customs value for imported replacement goods was invalid. The original defective goods were cleared at declared value, and replacement goods provided free of charge did not warrant value re-assessment. Revenue's auction of goods without proper notice to appellant while appeal was pending was improper. Similar goods imported by another party at lower value supported appellant's position. Court set aside the impugned order, allowed appeal, and directed restoration of sale value to appellant. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769812 CESTAT Bangalore held that re-determination of customs value for imported replacement goods was invalid. The original defective goods were cleared at declared value, and replacement goods provided free of charge did not warrant value re-assessment. Revenue's auction of goods without proper notice to appellant while appeal was pending was improper. Similar goods imported by another party at lower value supported appellant's position. Court set aside the impugned order, allowed appeal, and directed restoration of sale value to appellant. Case-Laws Customs Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769812