https://www.taxtmi.com/caselaws?id=784681 The dominant issue was whether post-import remittances/charges paid to an overseas consignor in "consignment sales" required enhancement of transaction value under s.14 of the Customs Act, 1962. The Tribunal held that valuation must be determined sequentially under rules 4-9 of the CVR, 2007, and that the declared value, derived from the contemporaneous internationally published bullion benchmark, constituted the value of similar goods under rule 5; Revenue did not rebut this basis. Consequently, differential duty demands premised on post-import payments were unsustainable, the appellate order was set aside, and the appeal was allowed with consequential relief per law, including availability of refund claims where applicable. en-us Thu, 08 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784681 The dominant issue was whether post-import remittances/charges paid to an overseas consignor in "consignment sales" required enhancement of transaction value under s.14 of the Customs Act, 1962. The Tribunal held that valuation must be determined sequentially under rules 4-9 of the CVR, 2007, and that the declared value, derived from the contemporaneous internationally published bullion benchmark, constituted the value of similar goods under rule 5; Revenue did not rebut this basis. Consequently, differential duty demands premised on post-import payments were unsustainable, the appellate order was set aside, and the appeal was allowed with consequential relief per law, including availability of refund claims where applicable. Case-Laws Customs Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784681