https://www.taxtmi.com/caselaws?id=795670 Customs valuation of imported viscose filament yarn required fresh consideration of contemporaneous import data and compliance with remand directions. The notes state that the adjudicating authority selectively relied on data, treated values of live consignments as determinative for earlier imports, and failed to meaningfully address comparable bulk imports supporting the declared prices. Under the valuation rules, the lowest transaction value was required to be adopted, and later prevailing values could not be applied to earlier imports. On that analysis, the value enhancement and consequential 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 fresh consideration of contemporaneous import data and compliance with remand directions. The notes state that the adjudicating authority selectively relied on data, treated values of live consignments as determinative for earlier imports, and failed to meaningfully address comparable bulk imports supporting the declared prices. Under the valuation rules, the lowest transaction value was required to be adopted, and later prevailing values could not be applied to earlier imports. On that analysis, the value enhancement and consequential 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