https://www.taxtmi.com/caselaws?id=773166 Special Valuation Branch guidance on related-party valuation is advisory and does not itself amount to an adjudicatory assessment. Appellate jurisdiction under the Customs Act arises only from a legally cognisable assessment or finalisation under sections 17 and 18, so a challenge filed before any consignment is actually assessed or any legal prejudice is crystallised is premature. The first appellate authority should first address the jurisdictional objection before considering the merits. On these facts, the impugned order was set aside and the matter was remitted for fresh disposal by the first appellate authority. en-us Tue, 03 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773166 Special Valuation Branch guidance on related-party valuation is advisory and does not itself amount to an adjudicatory assessment. Appellate jurisdiction under the Customs Act arises only from a legally cognisable assessment or finalisation under sections 17 and 18, so a challenge filed before any consignment is actually assessed or any legal prejudice is crystallised is premature. The first appellate authority should first address the jurisdictional objection before considering the merits. On these facts, the impugned order was set aside and the matter was remitted for fresh disposal by the first appellate authority. Case-Laws Customs Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773166