https://www.taxtmi.com/caselaws?id=795670 Customs valuation of imported viscose filament yarn required meaningful consideration of contemporaneous import data and compliance with remand directions. The adjudicating authority selectively relied on data and treated values of live consignments as determinative for earlier imports, without properly addressing comparable bulk imports supporting the declared prices. Under the valuation rules, the lowest applicable transaction value had to be adopted; later prevailing values could not be applied to imports made during an earlier period. Consequently, enhancement of declared value and the resulting differential duty, interest, confiscation, redemption fine and penalties were unsustainable. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795670 Customs valuation of imported viscose filament yarn required meaningful consideration of contemporaneous import data and compliance with remand directions. The adjudicating authority selectively relied on data and treated values of live consignments as determinative for earlier imports, without properly addressing comparable bulk imports supporting the declared prices. Under the valuation rules, the lowest applicable transaction value had to be adopted; later prevailing values could not be applied to imports made during an earlier period. Consequently, enhancement of declared value and the resulting differential duty, interest, confiscation, redemption fine and penalties were unsustainable. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795670