https://www.taxtmi.com/caselaws?id=782785 CESTAT upheld the Commissioner's order rejecting the declared transaction value of imported motorcycle batteries and re-determining their assessable value under customs law. The Tribunal noted that the importer repeatedly failed to file a reply to the SCN or appear for personal hearing, justifying ex-parte adjudication based on available documentary evidence. The Commissioner's findings that the declared values were significantly lower than contemporaneous international prices, supported by correspondence and data on similar batteries, were found to be reasoned and lawful. A last-minute request for adjournment at the dictation stage was refused. The appeal was dismissed and the impugned order sustained. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782785 CESTAT upheld the Commissioner's order rejecting the declared transaction value of imported motorcycle batteries and re-determining their assessable value under customs law. The Tribunal noted that the importer repeatedly failed to file a reply to the SCN or appear for personal hearing, justifying ex-parte adjudication based on available documentary evidence. The Commissioner's findings that the declared values were significantly lower than contemporaneous international prices, supported by correspondence and data on similar batteries, were found to be reasoned and lawful. A last-minute request for adjournment at the dictation stage was refused. The appeal was dismissed and the impugned order sustained. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782785