https://www.taxtmi.com/caselaws?id=774022 CESTAT Chandigarh dismissed revenue's appeal challenging redetermination of imported metal scrap value. The department relied on Commissioner of Customs, Patparganj vs. Hanuman Prasad & Sons decision, but Delhi HC recently overruled this precedent in November 2024, deciding the identical valuation issue under Rule 12 of Customs Valuation Rules, 2007 and Section 14 of Customs Act, 1962 in favor of importer after considering SC and tribunal judgments. Commissioner (Appeals) order upheld. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 16 Jul 2026 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774022 CESTAT Chandigarh dismissed revenue's appeal challenging redetermination of imported metal scrap value. The department relied on Commissioner of Customs, Patparganj vs. Hanuman Prasad & Sons decision, but Delhi HC recently overruled this precedent in November 2024, deciding the identical valuation issue under Rule 12 of Customs Valuation Rules, 2007 and Section 14 of Customs Act, 1962 in favor of importer after considering SC and tribunal judgments. Commissioner (Appeals) order upheld. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774022