https://www.taxtmi.com/caselaws?id=464982 CESTAT set aside the impugned order enhancing the value of imported aluminium scrap and allowed the importer's appeal. It held that the Commissioner (Appeals) erroneously introduced a new case of related party transaction at the appellate stage, relying on an Order-in-Original pertaining to another assessee, reflecting non-application of mind and violation of natural justice. The Tribunal further held that value enhancement based solely on coerced consent letters, DGoV Circular and LME prices, without reliable contemporaneous import data, was impermissible. Relying on earlier SC and Delhi HC rulings on identical issues, CESTAT restored the declared transaction value. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 27 Nov 2025 19:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464982 CESTAT set aside the impugned order enhancing the value of imported aluminium scrap and allowed the importer's appeal. It held that the Commissioner (Appeals) erroneously introduced a new case of related party transaction at the appellate stage, relying on an Order-in-Original pertaining to another assessee, reflecting non-application of mind and violation of natural justice. The Tribunal further held that value enhancement based solely on coerced consent letters, DGoV Circular and LME prices, without reliable contemporaneous import data, was impermissible. Relying on earlier SC and Delhi HC rulings on identical issues, CESTAT restored the declared transaction value. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464982