https://www.taxtmi.com/caselaws?id=782705 CESTAT set aside the adjudicating authority's order enhancing the assessable value of imported melting scrap based solely on NIDB data, alleged contemporaneous imports, and valuation guidelines. It held that mere acceptance of enhanced value and payment of differential duty to secure release of goods does not create estoppel against the importer, who remains entitled to challenge the assessment in appeal. Finding that the enhancement was not supported by cogent evidence or proper application of the Customs Valuation Rules, CESTAT allowed the appeal and ordered consequential relief to the importer. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782705 CESTAT set aside the adjudicating authority's order enhancing the assessable value of imported melting scrap based solely on NIDB data, alleged contemporaneous imports, and valuation guidelines. It held that mere acceptance of enhanced value and payment of differential duty to secure release of goods does not create estoppel against the importer, who remains entitled to challenge the assessment in appeal. Finding that the enhancement was not supported by cogent evidence or proper application of the Customs Valuation Rules, CESTAT allowed the appeal and ordered consequential relief to the importer. Case-Laws Customs Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782705