https://www.taxtmi.com/caselaws?id=789610 A dispute that had already attained finality, been carried through appeal up to the Supreme Court, and been implemented by the Department could not be reopened in later proceedings. The rule against approbation and reprobation barred the Department from taking a contrary stand after accepting the earlier outcome. On merits, the record supported the declared value through documentary evidence, with no allegation of extra consideration or suppression, and the circular treating FOB price as cum-duty price was applied correctly. The Department's challenge was therefore not maintainable, and the refund-related relief was sustained. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789610 A dispute that had already attained finality, been carried through appeal up to the Supreme Court, and been implemented by the Department could not be reopened in later proceedings. The rule against approbation and reprobation barred the Department from taking a contrary stand after accepting the earlier outcome. On merits, the record supported the declared value through documentary evidence, with no allegation of extra consideration or suppression, and the circular treating FOB price as cum-duty price was applied correctly. The Department's challenge was therefore not maintainable, and the refund-related relief was sustained. Case-Laws Customs Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789610