https://www.taxtmi.com/caselaws?id=789813 Non-supply of relied-upon CRCL report and contemporaneous export data amounted to a breach of natural justice, and the adjudication could not be sustained on merits while denying remand. The declared export transaction value was governed by section 14 of the Customs Act, 1962 and could be rejected only on cogent evidence; in the absence of disclosure of the material relied upon, relationship, flow-back, or other valid grounds, reworking export duty on contemporaneous prices and Fe content was unsustainable. The impugned order was set aside and the matter remanded for fresh adjudication in accordance with law. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789813 Non-supply of relied-upon CRCL report and contemporaneous export data amounted to a breach of natural justice, and the adjudication could not be sustained on merits while denying remand. The declared export transaction value was governed by section 14 of the Customs Act, 1962 and could be rejected only on cogent evidence; in the absence of disclosure of the material relied upon, relationship, flow-back, or other valid grounds, reworking export duty on contemporaneous prices and Fe content was unsustainable. The impugned order was set aside and the matter remanded for fresh adjudication in accordance with law. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789813