https://www.taxtmi.com/caselaws?id=781648 CESTAT, Hyderabad - AT held that the transaction value declared under the UOTA dated 29.05.2002 for urea imports from OMIFCO must be accepted; identical findings by coordinate benches rendered the issue no longer res integra. The appeal by the appellant is allowed, the differential duty demand is set aside, and the goods are not liable for confiscation. Penalty under s.114A was held not imposable, and the Department's appeal is accordingly disposed of. en-us Thu, 24 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781648 CESTAT, Hyderabad - AT held that the transaction value declared under the UOTA dated 29.05.2002 for urea imports from OMIFCO must be accepted; identical findings by coordinate benches rendered the issue no longer res integra. The appeal by the appellant is allowed, the differential duty demand is set aside, and the goods are not liable for confiscation. Penalty under s.114A was held not imposable, and the Department's appeal is accordingly disposed of. Case-Laws Customs Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781648