https://www.taxtmi.com/caselaws?id=778858 CESTAT MUMBAI set aside an order that rejected the declared value of imported used cranes and remanded the matter for fresh valuation under the Customs Valuation Rules, 1988/2007, noting the value was determined solely from investigation statements without allowing cross-examination and thus breached natural justice. The Tribunal held reliance on untested statements was improper and required strict compliance with valuation rules. It also found appropriation of payments to recover alleged past duty beyond the period in section 28 was unauthorised. Appeal allowed by remand. en-us Fri, 12 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 15:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778858 CESTAT MUMBAI set aside an order that rejected the declared value of imported used cranes and remanded the matter for fresh valuation under the Customs Valuation Rules, 1988/2007, noting the value was determined solely from investigation statements without allowing cross-examination and thus breached natural justice. The Tribunal held reliance on untested statements was improper and required strict compliance with valuation rules. It also found appropriation of payments to recover alleged past duty beyond the period in section 28 was unauthorised. Appeal allowed by remand. Case-Laws Customs Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778858