https://www.taxtmi.com/caselaws?id=780131 CESTAT, Hyderabad (AT) allowed the appeal and remanded the matter for recomputation of customs duty and refund. The tribunal accepted the CRCL report for moisture determination, held that the final invoice and BRC govern value received under the contract, and that the bond does not compel the exporter to accept CRCL-determined parameters contrary to contract. The Department must recompute duty, quantify any excess payment and interest under s.18(4) of the Customs Act within two months upon receipt of documents; appellant to be refunded accordingly. en-us Fri, 17 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780131 CESTAT, Hyderabad (AT) allowed the appeal and remanded the matter for recomputation of customs duty and refund. The tribunal accepted the CRCL report for moisture determination, held that the final invoice and BRC govern value received under the contract, and that the bond does not compel the exporter to accept CRCL-determined parameters contrary to contract. The Department must recompute duty, quantify any excess payment and interest under s.18(4) of the Customs Act within two months upon receipt of documents; appellant to be refunded accordingly. Case-Laws Customs Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780131