https://www.taxtmi.com/caselaws?id=771102 Declared transaction value cannot be enhanced merely because of a DRI alert; under Section 14 of the Customs Act and the Customs Valuation Rules, rejection of transaction value requires legally recognised grounds, and DRI alert or NIDB data alone is insufficient. Imported goods may also claim CVD exemption under Notification No. 30/2004-CE where the condition of non-availment of CENVAT credit is inherently satisfied for foreign-manufactured goods, and failure to claim the exemption initially does not bar later assertion. The connected customs notification benefits were treated as already allowed in comparable matters involving the same appellants or identical goods. en-us Mon, 19 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771102 Declared transaction value cannot be enhanced merely because of a DRI alert; under Section 14 of the Customs Act and the Customs Valuation Rules, rejection of transaction value requires legally recognised grounds, and DRI alert or NIDB data alone is insufficient. Imported goods may also claim CVD exemption under Notification No. 30/2004-CE where the condition of non-availment of CENVAT credit is inherently satisfied for foreign-manufactured goods, and failure to claim the exemption initially does not bar later assertion. The connected customs notification benefits were treated as already allowed in comparable matters involving the same appellants or identical goods. Case-Laws Customs Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771102