https://www.taxtmi.com/caselaws?id=773941 CESTAT Mumbai allowed the appeal challenging valuation enhancement of imported remote control devices and transformers. The authority rejected declared value and determined surrogate value under rule 9 of Customs Valuation Rules 2007, relying on market survey report and statements obtained under coercion. CESTAT held that while rejection of declared value under rule 12 may be valid, the surrogate value determination failed to follow sequential application of rules 4-9. The market survey report lacked credibility as it wasn't properly adjusted per rules 7-8, and cross-examination of departmental officers conducting the survey was denied. The adjudicating authority failed to comply with amended section 14 requirements. The impugned order was set aside for lack of merit. en-us Mon, 02 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773941 CESTAT Mumbai allowed the appeal challenging valuation enhancement of imported remote control devices and transformers. The authority rejected declared value and determined surrogate value under rule 9 of Customs Valuation Rules 2007, relying on market survey report and statements obtained under coercion. CESTAT held that while rejection of declared value under rule 12 may be valid, the surrogate value determination failed to follow sequential application of rules 4-9. The market survey report lacked credibility as it wasn't properly adjusted per rules 7-8, and cross-examination of departmental officers conducting the survey was denied. The adjudicating authority failed to comply with amended section 14 requirements. The impugned order was set aside for lack of merit. Case-Laws Customs Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773941