https://www.taxtmi.com/caselaws?id=779482 CESTAT New Delhi allowed the appeal, setting aside the Principal Commissioner's order. The Tribunal held the goods were correctly classified under CTH 9006 99 00 and the Principal Commissioner could not depart from earlier Commissioner (Appeals)/Joint Commissioner orders. A revised statement under s.108 Customs was held inadmissible and could not support re-determination of value; reliance on a post-dated price list and an ex parte market survey was rejected. The Chartered Accountant's certificate of value was accepted, so the declared valuation need not be disturbed and the revaluation under the Valuation Rules was unlawful. en-us Mon, 06 Oct 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779482 CESTAT New Delhi allowed the appeal, setting aside the Principal Commissioner's order. The Tribunal held the goods were correctly classified under CTH 9006 99 00 and the Principal Commissioner could not depart from earlier Commissioner (Appeals)/Joint Commissioner orders. A revised statement under s.108 Customs was held inadmissible and could not support re-determination of value; reliance on a post-dated price list and an ex parte market survey was rejected. The Chartered Accountant's certificate of value was accepted, so the declared valuation need not be disturbed and the revaluation under the Valuation Rules was unlawful. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779482