https://www.taxtmi.com/caselaws?id=779538 CESTAT MUMBAI - AT set aside the impugned adjudication and remanded the matter for fresh adjudication, finding the assessable value improperly determined under Rule 9 of the Valuation Rules based on a Chartered Engineer's internet-based price opinion. The tribunal noted substantial variance between expert reports, failure to comply with Rule 3(4) and s.14 parameters, and denial of opportunity to cross-examine the expert. The original authority must revisit the show-cause notice and ensure any report author relied upon is made available for cross-examination in accordance with s.138B of the Customs Act. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779538 CESTAT MUMBAI - AT set aside the impugned adjudication and remanded the matter for fresh adjudication, finding the assessable value improperly determined under Rule 9 of the Valuation Rules based on a Chartered Engineer's internet-based price opinion. The tribunal noted substantial variance between expert reports, failure to comply with Rule 3(4) and s.14 parameters, and denial of opportunity to cross-examine the expert. The original authority must revisit the show-cause notice and ensure any report author relied upon is made available for cross-examination in accordance with s.138B of the Customs Act. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779538