https://www.taxtmi.com/caselaws?id=781234 CESTAT allowed the appeal, setting aside the demand for additional duty, interest and penalties. The Tribunal held that the assessing officer's enhanced transaction values, based on contemporaneous imports, were not shown to be incorrect and DRI's contrary view lacked reasons or evidence proving collusion, wilful misstatement or suppression of facts. Reopening under the proviso to section 28(1) was therefore unsustainable, as the SCN relied only on higher prices paid by other importers and statements under section 108, which did not establish the requisite culpability. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781234 CESTAT allowed the appeal, setting aside the demand for additional duty, interest and penalties. The Tribunal held that the assessing officer's enhanced transaction values, based on contemporaneous imports, were not shown to be incorrect and DRI's contrary view lacked reasons or evidence proving collusion, wilful misstatement or suppression of facts. Reopening under the proviso to section 28(1) was therefore unsustainable, as the SCN relied only on higher prices paid by other importers and statements under section 108, which did not establish the requisite culpability. Case-Laws Customs Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781234